Jones v. Department of Revenue

Oregon Supreme Court

Jones v. Department of Revenue

847 P.2d 407, 315 Or. 497, 1993 Ore. LEXIS 29

CourtOregon Supreme Court

DecidedMarch 18, 1993

DocketOTC 3088; SC S39507

StatusPublished

Cited by3 cases

This text of 847 P.2d 407 (Jones v. Department of Revenue) is published on Counsel Stack Legal Research, covering Oregon Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Jones v. Department of Revenue, 847 P.2d 407, 315 Or. 497, 1993 Ore. LEXIS 29 (Or. 1993).

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Opinion

PER CURIAM

Plaintiff taxpayers challenge a decision of the Oregon Tax Court concerning two years of tax assessments on property owned by plaintiffs. Plaintiffs did not timely challenge the assessments for the years in question. Plaintiffs claim that they should be permitted to challenge the assessments nonetheless, because a “gross error,” within the meaning of ORS 306.115(3)(a)(B) (1989),¹ has been committed.

All that is at issue in this case is whether plaintiffs made a sufficient showing of “gross error” to the defendant Department of Revenue (or, on appeal, to the Tax Court) to require that the Department hold a hearing to address the merits of plaintiffs’ claim. The Tax Court held that plaintiffs had not made such a showing. On de novo review, ORS 305.445, we agree. Recitation of the pertinent facts that lead us to our conclusion would not benefit bench or bar.

The judgment of the Tax Court is affirmed.

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PER CURIAM

Plaintiff taxpayers challenge a decision of the Oregon Tax Court concerning two years of tax assessments on property owned by plaintiffs. Plaintiffs did not timely challenge the assessments for the years in question. Plaintiffs claim that they should be permitted to challenge the assessments nonetheless, because a “gross error,” within the meaning of ORS 306.115(3)(a)(B) (1989),¹ has been committed.

All that is at issue in this case is whether plaintiffs made a sufficient showing of “gross error” to the defendant Department of Revenue (or, on appeal, to the Tax Court) to require that the Department hold a hearing to address the merits of plaintiffs’ claim. The Tax Court held that plaintiffs had not made such a showing. On de novo review, ORS 305.445, we agree. Recitation of the pertinent facts that lead us to our conclusion would not benefit bench or bar.

The judgment of the Tax Court is affirmed.

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Bluebook (online)

847 P.2d 407, 315 Or. 497, 1993 Ore. LEXIS 29, Counsel Stack Legal Research, https://law.counselstack.com/opinion/jones-v-department-of-revenue-or-1993.

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