Montes v. Department of Revenue, Tc-Md 101282c (or.tax 4-27-2011)

Oregon Tax Court

Montes v. Department of Revenue, Tc-Md 101282c (or.tax 4-27-2011)

DecidedApril 27, 2011

DocketTC-MD 101282C.

StatusPublished

This text of Montes v. Department of Revenue, Tc-Md 101282c (or.tax 4-27-2011) (Montes v. Department of Revenue, Tc-Md 101282c (or.tax 4-27-2011)) is published on Counsel Stack Legal Research, covering Oregon Tax Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Montes v. Department of Revenue, Tc-Md 101282c (or.tax 4-27-2011), (Or. Super. Ct. 2011).

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Opinion

DECISION OF DISMISSAL This matter is before the court on Defendant's Motion to Dismiss on the ground that Plaintiffs failed to appeal within the 90 days required by ORS 305.280(2).¹

A review of Plaintiffs' materials shows the Notice of Assessment was mailed to Plaintiffs on August 17, 2010. The Complaint was filed on November 22, 2010. This interval is longer than the 90 days required by ORS 305.280(2), which provides:

"An appeal under ORS 323.416 or 323.623 or from any notice of assessment or refund denial issued by the Department of Revenue with respect to a tax imposed under ORS chapter 118, 308, 310, 314, 316, 317, 318, 321 or this chapter, or collected pursuant to ORS 305.620, shall be filed within 90 days after the date of the notice. An appeal from a proposed adjustment under ORS 305.270 shall be filed within 90 days after the date the notice of adjustment is final."

The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant's Motion to Dismiss is granted. Now, therefore, *Page 2

IT IS THE DECISION OF THIS COURT that Defendant's Motion to Dismiss is granted. The Complaint is dismissed.

Dated this ___ day of April 2011.

If you want to appeal this Decision, file a Complaint in theRegular Division of the Oregon Tax Court, by mailing to:1163 State Street, Salem, OR 97301-2563; or by hand delivery to:Fourth Floor, 1241 State Street, Salem, OR. Your Complaint must be submitted within 60 days after the date ofthe Decision or this Decision becomes final and cannot be changed. This document was signed by Magistrate Dan Robinsonon April 27, 2011. The Court filed and entered this documenton April 27, 2011.

¹ All references to the Oregon Revised Statutes (ORS) are to 2009. *Page 1

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DECISION OF DISMISSAL This matter is before the court on Defendant's Motion to Dismiss on the ground that Plaintiffs failed to appeal within the 90 days required by ORS 305.280(2).¹

A review of Plaintiffs' materials shows the Notice of Assessment was mailed to Plaintiffs on August 17, 2010. The Complaint was filed on November 22, 2010. This interval is longer than the 90 days required by ORS 305.280(2), which provides:

"An appeal under ORS 323.416 or 323.623 or from any notice of assessment or refund denial issued by the Department of Revenue with respect to a tax imposed under ORS chapter 118, 308, 310, 314, 316, 317, 318, 321 or this chapter, or collected pursuant to ORS 305.620, shall be filed within 90 days after the date of the notice. An appeal from a proposed adjustment under ORS 305.270 shall be filed within 90 days after the date the notice of adjustment is final."

The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant's Motion to Dismiss is granted. Now, therefore, *Page 2

IT IS THE DECISION OF THIS COURT that Defendant's Motion to Dismiss is granted. The Complaint is dismissed.

Dated this ___ day of April 2011.

If you want to appeal this Decision, file a Complaint in theRegular Division of the Oregon Tax Court, by mailing to:1163 State Street, Salem, OR 97301-2563; or by hand delivery to:Fourth Floor, 1241 State Street, Salem, OR. Your Complaint must be submitted within 60 days after the date ofthe Decision or this Decision becomes final and cannot be changed. This document was signed by Magistrate Dan Robinsonon April 27, 2011. The Court filed and entered this documenton April 27, 2011.

¹ All references to the Oregon Revised Statutes (ORS) are to 2009. *Page 1

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Montes v. Department of Revenue, Tc-Md 101282c (or.tax 4-27-2011), Counsel Stack Legal Research, https://law.counselstack.com/opinion/montes-v-department-of-revenue-tc-md-101282c-ortax-4-27-2011-ortc-2011.

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