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MORTGAGE GALERIA, LLC v. EMPLOYMENT DEPT.

T70823; A133678.

197 P.3d 1146 (2008)

224 Or. App. 370

MORTGAGE GALERIA, LLC, Petitioner, v. EMPLOYMENT DEPARTMENT, Respondent.

Court of Appeals of Oregon.

Decided December 10, 2008.

Attorney(s) appearing for the Case

Donald D. Dartt, Portland, argued the cause and filed the brief for petitioner.

Judy C. Lucas, Senior Assistant Attorney General, argued the cause for respondent. With her on the brief were Hardy Myers, Attorney General, and Mary H. Williams, Solicitor General.

Before LANDAU, Presiding Judge, and ORTEGA, Judge, and RIGGS, Senior Judge.

LANDAU, P.J.

This is an unemployment insurance tax assessment case in which the Employment Department (department) determined that employer owes unpaid taxes. Employer asked for a hearing on that determination, but the department declined to hold one because employer had failed to file a valid hearing request by the statutory deadline. Employer now seeks judicial review of the department's final order rejecting its request for a hearing. We affirm.

ORS 657...

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