MULTNOMAH COUNTY, a home rule subdivision of the State of Oregon, by and through its Tax Collector, Janice DRUIAN, and its Tax Assessor, Robert Ellis, Appellant,
v.
DEPARTMENT OF REVENUE, State of Oregon, Defendant, and
Park Vista Corporation, Respondent.
Supreme Court of Oregon.https://leagle.com/images/logo.png
Argued and Submitted March 4, 1997.
Decided April 17, 1997.
Attorney(s) appearing for the Case
Sandra N. Duffy, Chief Assistant County Counsel, Portland, argued the cause and filed the briefs for appellants. With her on the briefs was Laurence Kressel, County Counsel for Multnomah County.
John Dudrey, of Williams, Fredrickson & Stark, P.C., Portland, argued the cause and filed the brief for respondent. With him on the brief was Donald R. Stark.
Before CARSON, C.J., and GILLETTE, VAN HOOMISSEN, FADELEY, GRABER, and DURHAM, JJ.
Supreme Court of Oregon.
GILLETTE, Justice.
This is an appeal from a judgment of the Oregon Tax Court. In the case before the Tax Court, Multnomah County (the County) attempted to appeal a decision of the Department of Revenue (the Department) relating to the valuation of property belonging to taxpayer Park Vista Corporation (taxpayer). However, the County failed to serve taxpayer with a copy of its complaint in the Tax Court within the 60-day period...
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