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SANOK v. GRIMES

No. OTC 1736, SC 28554.

662 P.2d 693 (1983)

James J. SANOK, Appellant, v. James G. GRIMES, Individually and in His Capacity As Klamath County Assessor; Jim Huntsman, Individually and in His Capacity As Klamath County Chief Appraiser; Glenn R. Barrett, Individually and in His Capacity As Klamath County Appraiser II; and Gary M. Freitag, Individually and in His Capacity As Klamath County Appraiser II, Respondents.

Supreme Court of Oregon.

Argued and Submitted December 6, 1982.

Rehearing Denied June 7, 1983.

Attorney(s) appearing for the Case

Fred G. Brown, Klamath Falls, argued the cause for appellant. With him on the brief was Thomas D. Kershaw, Jr., Klamath Falls.

Theodore W. de Looze, Sp. Asst. County Counsel, Salem, argued the cause and filed the brief for respondents.

Before LENT, C.J., and LINDE, PETERSON, CAMPBELL, ROBERTS and CARSON, JJ.

LENT, Chief Justice.

I. INTRODUCTION

Taxpayer brought an amended complaint in the tax court, naming as defendants the county assessor and three county appraisers. Defendants, all four of whom are named both individually and in their official capacity, moved to dismiss on grounds that they are not proper parties and that the Department of Revenue (Department) is a necessary party not joined. Plaintiff argued that jurisdiction is proper in the tax court because...

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