Title: Miller v. Dept. of Rev.
Citation: N/A
Docket Number: S44521
State: Oregon
Issuer: Oregon Supreme Court
Date: March 18, 1998

Filed:  March 19, 1998

IN THE SUPREME COURT OF THE STATE OF OREGON

ROY MILLER,		

	Appellant,		 

	v.		

DEPARTMENT OF REVENUE,	
STATE OF OREGON, and	
ASSESSOR OF DESCHUTES COUNTY,	

	Respondents.

(OTC 3934; SC S44521)
	

	On appeal from the Oregon Tax Court.*

	Carl N. Byers, Judge.

	Argued and submitted March 4, 1998.

	Roy Miller, appellant pro se, argued the cause and filed the
brief.

	Bruce W. White, Deschutes County Legal Counsel, Bend, filed
the brief for respondent Assessor of Deschutes County.

	James C. Wallace, Assistant Attorney General, Salem, waived
appearance for respondent Department of Revenue.

	Before Carson, Chief Justice, and Gillette, Van Hoomissen,
Graber, Durham, and Leeson, Justices.**

	PER CURIAM	

	The judgment of the Tax Court is affirmed.

	*14 OTR 176 (1997).

    **Kulongoski, J., did not participate in the consideration or
decision of this case.

		PER CURIAM

		In this proceeding on appeal from the Oregon Tax Court,
plaintiff sought to challenge both the legal permissibility and
the accuracy of a $40 "capital charge" that was levied against
certain of his real property by Water Wonderland Improvement
District, a public non-profit corporation.  ORS 554.130.  The Tax
Court dismissed that portion of the proceeding on the ground that
the capital charge was not a "tax" and, therefore, the Tax Court
did not have jurisdiction under either of its jurisdictional
statutes, ORS 305.410(1) (Tax Court is "sole, exclusive and final
judicial authority for the hearing and determination of all
questions of law and fact arising under the tax laws") or former
ORS 305.115(4) (Tax Court has jurisdiction over appeals from
decisions of Department of Revenue "arising * * * under the tax
laws").(1)  

		Plaintiff appeals the ruling of the Tax Court.  We have
considered plaintiff's arguments, but conclude that the Tax
Court's ruling was correct.

		The judgment of the Tax Court is affirmed.

1. 	Former ORS 305.115 was repealed by Oregon Laws 1995,
chapter 650, section 114.