SHARPS v. DEPARTMENT OF REVENUE

(TC 4684; SC S054579).

173 P.3d 1223 (2007)

343 Or. 531

David B. SHARPS, Plaintiff-Appellant, v. DEPARTMENT OF REVENUE, Defendant-Respondent.

Supreme Court of Oregon, En Banc.

Decided December 13, 2007.


Attorney(s) appearing for the Case

David B. Sharps, appellant pro se, filed the brief for himself.

Rochelle A. Nedeau, Assistant Attorney General, Salem, argued the cause and filed the brief for defendant-respondent. With her on the brief were Hardy Myers, Attorney General, Mary H. Williams, Solicitor General, and Joseph P. Laronge, Assistant Attorney General.


WALTERS, J.

Taxpayer in this real property tax case appeals from a judgment of the Regular Division of the Oregon Tax Court entered in 2007 for the tax year 2002-03. In that judgment, the Tax Court ordered that Benton County issue taxpayer a tax refund in a specified amount for real property taxes he overpaid, and that interest accrue on the refund amount at the rate of one percent per month from the date of the judgment until paid. On appeal, taxpayer contends that...

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