Court Opinion

ID: 9558154
Source: CourtListenerOpinion
Date Created: 2023-08-21 17:03:28.445437+00
Date Added: 2024-06-11T09:08:22.783623
License: Public Domain

PETERSON, J.,
specially concurring.
I concur with the opinion of the court except as follows.
The opinion assumes without deciding that because ORS 305.425 provides that appeals to the Tax Court are “in the nature of a suit in equity,” the laches doctrine might excuse a late filing under ORS 305.560(1). Laches has nothing to do with this case. The ambiguous provision of ORS 305.425(2) that “* * * the proceeding shall be an *573original proceeding in the nature of a suit in equity to set aside such order or determination * * *” (emphasis added) is, at most, intended to make applicable to such proceedings substantive and procedural rules of equity. However the “in the nature of a suit in equity” language of ORS 305.425(2) should be construed, it was not intended to affect the 60-day limitations period of ORS 305.560(1).
ORS 18.160 has no application to this case because the order from which the taxpayers have appealed was not “* * * taken against [the plaintiffs] through [their or their attorney’s] mistake, inadvertence, surprise or excusable neglect.” The neglect of the taxpayers’ attorney occurred subsequent to the taking of the order.
Tanzer, J., joins in this opinion.