MULLENAUX v. DEPT. OF REV., 9 OTR 112 (1981)

MULLENAUX et al v. STATE OF OREGON, by and through the OREGON DEPARTMENT OF REVENUE TC 1591In the Oregon Tax Court. December 4, 1981. Administrative law — Review — Exhaustion of administrativeremedies Taxation — Assessment — Judicial review 1. Exhaustion of administrative remedies requires that a party not only initiate statutorily prescribed administrative procedures, but […]

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