# Multnomah County v. Talbot

> Court of Appeals of Oregon · March 8, 1982 · 56 Or. App. 235

URL: https://www.frixlaw.com/law-library/cases/9567367

## Case

- **Full name:** MULTNOMAH COUNTY Et Al, Respondents, v. TALBOT, Appellant, AMBASSADOR APARTMENT ASSOCIATES Et Al, Intervenors - Appellants
- **Court:** Court of Appeals of Oregon
- **Decided:** March 8, 1982
- **Citations:** 56 Or. App. 235; 641 P.2d 617; 1982 Ore. App. LEXIS 2465
- **Precedential status:** Published
- **Opinion:** Dissent by Joseph
- **Judges:** Buttler, Joseph, Gillette, Warren
- **Cited by:** 13 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9567367

## Opinion text

JOSEPH, C. J.,
dissenting.
I concur in the dissents of Judges Gillette and Warren. Nonetheless I want to point out distinctly that in no event can this litigation be in any court but the tax court, which is a “circuit court” when it adjudicates, ORS 305.405, and is “the sole, exclusive and final judicial authority * * * under the tax laws of this state.” ORS 305.410. The Oregon Classification of Historic Property Act is a complete statutory scheme (sic) for giving owners of certain real property special tax preferences. It is a tax law, and *248 jurisdiction rests entirely in the tax court as a circuit court. Semble: Jarvill v. City of Eugene, 289 Or 157 , 613 P2d 1 , cert denied 449 US 1013 (1980).

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9567367. Public record. Not legal advice.