Martin v. DOR

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IN THE OREGON TAX COURT MAGISTRATE DIVISION Small Claims Income Tax DREW K. MARTIN, Plaintiff, v. DEPARTMENT OF REVENUE, STATE OF OREGON, Defendant. ) ) ) ) ) ) ) ) ) ) No. 020062B DECISION AND JUDGMENT A case management conference was convened on March 20, 2002. Plaintiff was not available to participate: he was allowed to submit a written statement. Laurie Fery represented Defendant. This matter is before the court on Defendant s Motion to Dismiss (made in the Answer) on the ground that Plaintiff failed to appeal within the 90 days required by ORS 305.2751 and 305.280. The Notice of Assessment for tax year 2000 was issued on July 24, 2001. Plaintiff's Complaint was not filed until February 5, 2002. This is too late. After reviewing the record and the court being fully advised, now, therefore, IT IS HEREBY ADJUDGED AND DECREED that Defendant s Motion to Dismiss is allowed and the Complaint is dismissed. Dated this ___ day of April, 2002. _________________________________ JEFF MATTSON MAGISTRATE THIS DOCUMENT WAS SIGNED BY MAGISTRATE JEFF MATTSON ON 1 All references to the Oregon Revised Statutes are to 1999. DECISION AND JUDGMENT 1 APRIL 24, 2002. THE COURT FILED THIS DOCUMENT ON APRIL 24, 2002. DECISION AND JUDGMENT 2

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