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NICOLYNN PROPERTIES LLC v. DEPT. OF REV.

TC 5172.

21 OTR 320 (2013)

NICOLYNN PROPERTIES LLC, Plaintiff, v. DEPARTMENT OF REVENUE, Defendant.

Tax Court of Oregon, Regular Division.

December 30, 2013.

Attorney(s) appearing for the Case

Cary B. Stephens , Barnhisel Willis Barlow & Stephens PC, Corvallis, filed a response and argued the cause for Plaintiff (taxpayer).

Douglas M. Adair , Senior Assistant Attorney General, Department of Justice, Salem, filed the motion and argued the cause for Defendant Department of Revenue (the department).

Decision rendered December 30, 2013.

HENRY C. BREITHAUPT, Judge.

I. INTRODUCTION

In this property tax case, Plaintiff (taxpayer) asserts that summary judgment should not be granted to Defendant (the department) because questions of material fact remain to be decided in order to determine if taxpayer's complaint was timely filed in this court.

II. FACTS

The facts about which the parties agree...

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