PHELPS et al v. DEPARTMENT OF REVENUE TC 2338In the Oregon Tax Court. October 29, 1985. Taxation — Levy and assessment — Statutory provisions 1. Neither ORS 306.115, 311.205 nor 307.475 authorize the Department of Revenue to override the filing requirements of the senior citizens’ property tax deferral. (ORS 311.666 et seq). Appeal from the […]
