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LEFFLER INDUSTRIES v. DEPT. OF REV.

OTC 2155, SC S31094.

704 P.2d 97 (1985)

299 Or. 481

LEFFLER INDUSTRIES, Inc., Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon.

Decided July 23, 1985.

Attorney(s) appearing for the Case

Ridgway K. Foley, Jr., P.C., Portland, argued the cause and submitted the briefs for appellant. With him on the brief was Schwabe, Williamson, Wyatt, Moore & Roberts, and Roy D. Lambert, Portland.

James C. Wallace, Asst. Atty. Gen., Salem, argued the cause and submitted the brief for respondent. With him on the brief was Dave Frohnmayer, Atty. Gen., Salem.

CAMPBELL, Justice.

The issue in this case is whether ORS 305.419(1) creates a jurisdictional requirement when it requires that a taxpayer pay the alleged tax deficiency, penalties and interest on a tax assessment prior to or concurrently with the filing of a complaint in the Oregon Tax Court. ORS 305.419 reads in pertinent part:

"(1) Except as provided in subsection (3) of this section, in any appeal from an order of the department involving a deficiency...

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