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ROSBORO LBR. CO. v. HEINE

No. 1269; SC 26669.

618 P.2d 960 (1980)

289 Or. 899

ROSBORO LUMBER COMPANY, Appellant, v. Walter R. HEINE, Harry Carson, Jr., and Pat McCarthy, County Commissioners of Marion County, Oregon, Respondents.

Supreme Court of Oregon, In Banc.

Decided October 28, 1980.

Rehearing Denied December 16, 1980.

Attorney(s) appearing for the Case

Richard Bryson, Eugene, argued the cause for appellant. With him on the briefs was Bryson & Bryson, Eugene.

Larry Jon Pound, Marion County Asst. Legal Counsel, Salem, argued the cause and filed the brief for respondents.

TONGUE, Justice.

This is a mandamus proceeding in the Oregon Tax Court by which the petitioner, a taxpayer, seeks to compel the respondents, members of the Marion County Board of Commissioners, to pay to it a tax refund of $40,505. The Tax Court dismissed the proceeding for lack of jurisdiction. Petitioner appeals.1

The petition for an alternative writ of mandamus alleged that petitioner was the owner of timber and land in Marion...

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