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ROTHENFLUCH v. DEPT. OF REV.

OTC 2819 /SC S37030.

815 P.2d 695 (1991)

312 Or. 1

Gerald R. ROTHENFLUCH and Terry W. Emmert, Appellants/Cross-Respondents, v. DEPARTMENT OF REVENUE, State of Oregon, Respondent/Cross-Appellant.

Supreme Court of Oregon, In Banc.

Decided August 8, 1991.

Attorney(s) appearing for the Case

Wade V. Regier, of Bullock and Regier, P.C., Portland, argued the cause and filed the briefs for appellants/cross-respondents.

Marilyn J. Harbur, Asst. Atty. Gen., Salem, argued the cause for respondent/cross-appellant. With her on the briefs was Dave Frohnmayer, Atty. Gen., Salem.

GRABER, Justice.

In this property tax case, the Oregon Tax Court held that the Department of Revenue (department) lacked jurisdiction to decide taxpayers' appeal for tax years 1981-82, 1982-83, and 1983-84, and that the case should be remanded to the department for reconsideration as to tax years 1984-85, 1985-86, and 1986-87. We review de novo. ORS 305.445; ORS 19.125. Because taxpayers appealed to the tax court from a preliminary ruling of the department...

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