Nau v. Department of Revenue

Oregon Supreme Court

Nau v. Department of Revenue

94 P.3d 118, 337 Or. 216, 2004 Ore. LEXIS 483

CourtOregon Supreme Court

DecidedJuly 22, 2004

DocketTC 4619; SC S50859

StatusPublished

This text of 94 P.3d 118 (Nau 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

Nau v. Department of Revenue, 94 P.3d 118, 337 Or. 216, 2004 Ore. LEXIS 483 (Or. 2004).

Pincite

Opinion

PER CURIAM

Taxpayer appeals from a judgment of the Tax Court, dismissing as untimely his complaint challenging Clackamas County’s assessment of his property for the 1997-1998 tax year. We have considered each argument that taxpayer has advanced in support of his appeal and conclude that none of those arguments is well taken. The Tax Court correctly determined that taxpayer’s action was untimely. An extended discussion of the basis for that conclusion would not benefit the public, bench, or bar.

The judgment of the Tax Court is affirmed.

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PER CURIAM

Taxpayer appeals from a judgment of the Tax Court, dismissing as untimely his complaint challenging Clackamas County’s assessment of his property for the 1997-1998 tax year. We have considered each argument that taxpayer has advanced in support of his appeal and conclude that none of those arguments is well taken. The Tax Court correctly determined that taxpayer’s action was untimely. An extended discussion of the basis for that conclusion would not benefit the public, bench, or bar.

The judgment of the Tax Court is affirmed.

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Bluebook (online)

94 P.3d 118, 337 Or. 216, 2004 Ore. LEXIS 483, Counsel Stack Legal Research, https://law.counselstack.com/opinion/nau-v-department-of-revenue-or-2004.