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WELCH v. WASHINGTON COUNTY

OTC 3039; SC S38387.

842 P.2d 793 (1992)

314 Or. 707

John A. WELCH, Appellant, v. WASHINGTON COUNTY and Oregon Department of Revenue, Respondents.

Supreme Court of Oregon, In Banc.

Decided December 4, 1992.

Reconsideration Denied January 26, 1993.

Attorney(s) appearing for the Case

Maurice L. Russell, II, of Churchill, Leonard, Brown, Lincoln, Lodine & Hendrie, Salem, argued the cause and filed the briefs, for appellant.

Ted E. Barbera, Asst. Atty. Gen., Salem, argued the cause for respondents. With him on the briefs were Charles S. Crookham, Atty. Gen., and Robert A. Bianchi, Asst. County Counsel, Hillsboro.

VAN HOOMISSEN, Justice.

Plaintiff appeals a summary judgment for defendants Washington County (county) and the Department of Revenue (department) concerning his property taxes for the tax years 1977-87. Plaintiff also appeals an order denying his motion for relief from the judgment in the same case. We affirm the Tax Court's judgment and order.

Plaintiff's "supplemental appeal" presents the preliminary question whether a tax court order denying a motion for...

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