DENNEHY v. DEPT. OF REV.

No. OTC 1816; SC 29309.

668 P.2d 1210 (1983)

295 Or. 574

Thomas P. DENNEHY, Appellant, v. THE DEPARTMENT OF REVENUE, a Department of the State of Oregon; Baker County; Crook County; Deschutes County; Gilliam County; Grant County; Harney County; Hood County; Klamath County; Lake County; Malheur County; Morrow County; Sherman County; Umatilla County; Union County; Wallowa County; Wasco County; Wheeler County; Benton County; Clackamas County; Clatsop County; Columbia County; Coos County; Curry County; Jackson County; Josephine County; Lane County; Lincoln County; Linn County; Marion County; Multnomah County; Polk County; Tillamook County; Washington County; and Yamhill County, All Located in the State of Oregon, Respondents.

Supreme Court of Oregon, In Banc.

Decided September 7, 1983.


Attorney(s) appearing for the Case

Emil R. Berg, Portland, argued the cause and submitted the briefs for appellant. With him on the brief was Wolf, Griffith, Bittner, Abbott & Roberts and with him on the reply brief was Griffith, Bittner, Abbott & Roberts, Portland.

Ira W. Jones, Asst. Atty. Gen., Salem, argued the cause for respondent, The Dept. of Revenue.

John B. Leahy, Portland, argued the cause for respondents counties. With him on the brief were Daryl S. Garretson, Portland, John M. Junkin, Hillsboro, Michael E. Judd, Oregon City, and Paul Snider, Salem.


CAMPBELL, Justice.

Plaintiff appeals from an order of the Oregon Tax Court dismissing with prejudice his complaint on the ground that the court lacked jurisdiction because the plaintiff failed to exhaust his administrative remedies. Plaintiff contends that he did exhaust his administrative remedies and, alternatively, that he should be exempted from exhaustion in this cause. Plaintiff also alleges that the tax court erred in rejecting his complaint as a class action...

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