Court Opinion

ID: 9567367
Source: CourtListenerOpinion
Date Created: 2023-08-21 19:53:08.374383+00
Date Added: 2024-06-11T10:00:34.497354
License: Public Domain

JOSEPH, C. J.,
dissenting.
I concur in the dissents of Judges Gillette and Warren. Nonetheless I want to point out distinctly that in no event can this litigation be in any court but the tax court, which is a “circuit court” when it adjudicates, ORS 305.405, and is “the sole, exclusive and final judicial authority * * * under the tax laws of this state.” ORS 305.410. The Oregon Classification of Historic Property Act is a complete statutory scheme (sic) for giving owners of certain real property special tax preferences. It is a tax law, and *248jurisdiction rests entirely in the tax court as a circuit court. Semble: Jarvill v. City of Eugene, 289 Or 157, 613 P2d 1, cert denied 449 US 1013 (1980).