Opinion
TC-MD 120714D
09-18-2012
SHAYLA M. ANDERSON, Plaintiff v. DEPARTMENT OF REVENUE, State of Oregon, Defendant.
DECISION OF DISMISSAL
JILL A. TANNER PRESIDING MAGISTRATE
This matter is before the court on Defendant's Motion to Dismiss on the ground that Plaintiff failed to appeal within the 90 days required by ORS 305.280(2).
A review of Plaintiff's materials shows the Notice of Proposed Adjustment and/or Distribution was mailed to Plaintiff on April 10, 2012. Defendant's Notice of Proposed Adjustment and/or Distribution (Notice) was final as of May 10, 2012. Plaintiff's Complaint was filed on August 10, 2012. During the case management conference held September 17, 2012, Plaintiff stated that she had a “postal receipt, ” stating that she mailed her Complaint on August 9, 2012. This interval is longer than the 90 days required by ORS 305.280(2), which provides:
“An appeal under ORS 323.416 or 323.623 or from any notice of assessment or refund denial issued by the Department of Revenue with respect to a tax imposed under ORS chapter 118, 308, 308A, 310, 314, 316, 317, 318, 321 or this chapter, or collected pursuant to ORS 305.620, shall be filed within 90 days after the date of the notice. An appeal from a proposed adjustment under ORS 305.270 shall be filed within 90 days after the date the notice of adjustment is final.”
Plaintiff's Complaint was filed more than 90 days after Defendant's Notice was final.
The court is not aware of any circumstances that extend the statutory limit of 90 days.
Defendant's Motion to Dismiss is granted. Now, therefore, IT IS THE DECISION OF THIS COURT that Defendant's Motion to Dismiss is allowed. Plaintiff's appeal is dismissed.