Case Name: Rolf BETKA, Appellant, v. DEPARTMENT OF REVENUE, STATE OF OREGON, Respondent, and CLACKAMAS COUNTY, Intervenor/Respondent
Court: Oregon Supreme Court
Jurisdiction: Oregon
Decision Date: 1993-11-18
Citations: 318 Or. 55
Docket Number: OTC 3337; SC S40140
Parties: Rolf BETKA, Appellant, v. DEPARTMENT OF REVENUE, STATE OF OREGON, Respondent, and CLACKAMAS COUNTY, Intervenor/Respondent.
Judges: PER CURIAM
Reporter: Oregon Reports
Volume: 318
Pages: 55–57

Head Matter:
Submitted on the record and briefs November 3,
judgment of the Tax Court affirmed November 18, 1993
Rolf BETKA, Appellant, v. DEPARTMENT OF REVENUE, STATE OF OREGON, Respondent, and CLACKAMAS COUNTY, Intervenor/Respondent.
(OTC 3337; SC S40140)
861 P2d 1018
Rolf Betka, appellant, filed a brief pro se.
No appearance by respondent Department of Revenue.
Scott H. Parker, County Counsel, Oregon City, filed a brief for intervenor/respondent.
PER CURIAM

Opinion:
PER CURIAM
Appellant taxpayer appeals from a judgment of the Tax Court dismissing his appeal concerning certain property taxes assessed by Clackamas County. The appeal was dismissed, and the taxes subject to the appeal affirmed, on the basis of the taxpayer's failure to appear at a scheduled hearing. On de novo review, ORS 305.445, we affirm the judgment of the Tax Court.
The judgment of the Tax Court is affirmed.