1. Home
  2. Browse Decisions
  3. P.2d
  4. 772 P.2d
  5. 772 P.2d 413 (1989)
 

ESCO CORP. v. DEPT. OF REV.

OTC 2605; SC S35035.

772 P.2d 413 (1989)

307 Or. 639

ESCO CORPORATION, an Oregon Corporation, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent.

Supreme Court of Oregon, In Banc.

Argued and Submitted March 8, 1989.

Attorney(s) appearing for the Case

David P. Roy, of Rappleyea, Beck, Helterline, Spencer & Roskie, Portland, argued the cause for appellant. With him on the briefs were Clarence Greenwood and Patricia S. Eiting, Portland.

Ted E. Barbera, Asst. Atty. Gen., Salem, argued the cause for respondent. On the brief were Marilyn J. Harbur, Asst. Atty. Gen., and Dave Frohnmayer, Atty. Gen., Salem.

JONES, Justice.

The main issue in this case is whether this taxpayer's appeal under the "normal" procedure, see ORS 305.275, to the Department of Revenue (Department) of an alleged overvaluation of property in one tax year was also sufficient to invoke the Department's supervisory authority to correct erroneous valuations made in earlier years. See ORS 306.115(3). We hold that it was not sufficient and affirm the tax court's grant of summary judgment...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases