POTTER v. DEPT. OF REV., 11 OTR 423 (1990)

Irving W. and Arlene S. POTTER v. DEPARTMENT OF REVENUE TC 2951In the Oregon Tax Court. October 10, 1990. Statutes — Express retrospective provisions 1. The general rule is that, statutes will not be applied retroactively in the absence of an express intent. Statutes — Construction and operation — Intention oflegislature 2. Rules of statutory […]

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