BALMER, C.J.
Three parties — Ann Sacks Tile and Stone, Inc.; Canac Kitchen U.S. Limited; and Koehler Rental Power, Inc. (taxpayers) — appealed directly to this court from a general judgment against them by the Oregon Tax Court. The Department of Revenue responded with a motion to determine jurisdiction, asking this court to determine whether a defect in the manner in which taxpayers had served their notice of appeal on the department deprived this court...
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