MULTNOMAH COUNTY v. DEPT. OF REV., 13 OTR 422 (1995)

MULTNOMAH COUNTY v. DEPARTMENT OF REVENUE and PARK VISTA CORPORATION, Intervenor TC 3781In the Oregon Tax Court. December 12, 1995. Tax Court — Time of service 1. By its use of the word “shall” in ORS 305.560(3), the legislature intended that service upon the nonappealing taxpayer must occur within 60 days. Statute of limitations 2. […]

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