1. Home
  2. Browse Decisions
  3. P.2d
  4. 953 P.2d
  5. 953 P.2d 72 (1998)
 

MILLER v. DEPARTMENT OF REVENUE

OTC 3934; SC S44521.

953 P.2d 72 (1998)

326 Or. 527

Roy MILLER, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, and Assessor of Deschutes County, Respondents.

Supreme Court of Oregon.

Decided March 19, 1998.

Attorney(s) appearing for the Case

Roy Miller, appellant pro se, argued the cause and filed the brief.

Bruce W. White, Deschutes County Legal Counsel, Bend, filed the brief for respondent Assessor of Deschutes County.

James C. Wallace, Assistant Attorney General, Salem, waived appearance for respondent Department of Revenue.

Before CARSON, C.J., and GILLETTE, VAN HOOMISSEN, GRABER, DURHAM and LEESON, JJ.

PER CURIAM.

In this proceeding on appeal from the Oregon Tax Court, plaintiff sought to challenge both the legal permissibility and the accuracy of a $40 "capital charge" that was levied against certain of his real property by Water Wonderland Improvement District, a public non-profit corporation. ORS 554.130. The Tax Court dismissed that portion of the proceeding on the ground that the capital charge was not a "tax" and, therefore, the Tax Court did not have jurisdiction...

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