Oregon Tax Court July 13, 2010, TC-MD 100441B. (Santos v. Department of Revenue, Tc-Md 100441b (or.tax 7-13-2010))

DECISION OF DISMISSAL This matter is before the court on Defendant's motion to dismiss, filed as part of its Answer, on the ground that Plaintiff failed to appeal within the 90 days required by ORS 305.280(2). Plaintiffs received the assessment notice but did not act in a timely manner.