770 P.2d 908
OTC 2607; SC S35295Oregon Supreme Court.Argued and submitted December 6, 1988,
Dismissal withdrawn and appeal reinstated March 7, 1989
On appeal from the Oregon Tax Court.
Carl N. Byers, Judge.
On appellant’s petition for reconsideration filed October 21, 1988. Appeal dismissed October 3, 1988.
Michael J. Morris, of Bennett, Hartman, Tauman Reynolds, P.C., Portland, argued the cause and filed the petition for appellant.
James H. Clarke, of Spears, Lubersky, Bledsoe, Anderson, Young Hilliard, Portland, argued the cause for respondent Healthlink.
Before Peterson, C.J., and Linde, Carson, Jones, Gillette and Van Hoomissen, JJ.
PETERSON, C.J.
The petition for reconsideration is allowed. The order of dismissal is withdrawn and the appeal is reinstated.
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PETERSON, C.J.
This case presents the same issue as did NW Medical Lab. v. Good Samaritan Hospital, 307 Or. 448, 770 P.2d 905 (1989). The issue is whether an order by the tax court dismissing the complaint commences the time in which a notice of appeal must be filed, or whether that time commences upon entry of judgment in the register. The time does not start until entry of judgment in the register. NW Medical Lab. v. Good Samaritan Hopsital, supra. The notice of appeal in this case was timely filed within 30 days of entry of judgment. The order of dismissal is withdrawn and the appeal is reinstated.
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