Oregon Tax Court August 26, 1988, TC 2695 (Sanderson v. Department of Revenue)

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CARL N. BYERS, Judge.

Plaintiffs appeal defendant’s Opinion and Order Nos. 87-0673 and 86-3739, denying relief from the disqualification of certain real property for farm use assessment for the 1983-84 through 1986-87 tax years. Defendant contends that plaintiffs’ appeal to defendant was untimely and, therefore, this court lacks jurisdiction to consider the matter on the merits.