Edward R. CHADWICK, Appellant,
v.
Linda ALEXANDER, Multnomah County Tax Collector; Department of Revenue, State of Oregon; Portland Development Commission, an Agency of the City of Portland, Respondents.
Supreme Court of Oregon, In Banc.https://leagle.com/images/logo.png
Argued and Submitted July 10, 1990.
Decided November 26, 1990.
Attorney(s) appearing for the Case
Gregory J. Howe, Portland, argued the cause and filed briefs for appellant.
Peter R. Mersereau, Portland, argued the cause for respondents Linda Alexander and Portland Development Com'n. On the brief were Peter R. Mersereau and Oliver I. Norville, of Rankin, VavRosky, Doherty, MacColl & Mersereau, Portland, on behalf of Portland Development Com'n; and Laurence Kressel, County Counsel for Multnomah County, and Paul G. Mackey, Asst. County Counsel for Multnomah County, Portland, on behalf of Linda Alexander.
Ted E. Barbera, Asst. Atty. Gen., Salem, argued the cause for respondent Department of Revenue. With him on the brief was Dave Frohnmayer, Atty. Gen., Salem.
Supreme Court of Oregon, In Banc.
UNIS, Justice.
The issue in this case is whether plaintiff (taxpayer) may challenge, in the Oregon Tax Court (tax court), information placed and not placed on his property tax statement by the Multnomah County tax collector. The tax court dismissed taxpayer's complaint, which sought a declaratory judgment, on the ground that taxpayer had failed to exhaust administrative remedies. We affirm the tax court's judgment, but on...
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