ATKINS v. DEPT. OF REV., 13 OTR 65 (1994)

William T. and Susan A. ATKINS v. DEPARTMENT OF REVENUE TC 3469In the Oregon Tax Court. May 4, 1994. Taxation — Due process 1. The state must provide relief consistent with federal due process principles. Accordingly, the state must provide procedural safeguards in the form of a predeprivation hearing or a clear and certain backward-looking […]

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