Oregon Supreme Court October 26, 1989, TC 2395; SC S35954 (Dennehy v. Department of Revenue)

*425

GILLETTE, J.

This case involving plaintiff Dennehy’s Multnomah County property taxes is before this court for the third time. In the first case,

Dennehy v. Dept. of Rev.,

295 Or 574, 668 P2d 1210 (1983)

(Dennehy I),

we held that plaintiff could not challenge his Multnomah County property tax assessment before the Tax Court until he had exhausted his administrative remedies.