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NORTHWEST MED. LAB. v. GOOD SAMARITAN H.

OTC 2271 SC S35293.

770 P.2d 905 (1989)

307 Or. 448

NORTHWEST MEDICAL LABORATORIES, Inc., an Oregon Corporation, Appellant, v. GOOD SAMARITAN Hospital and Medical Center, an Oregon Nonprofit Corporation, Providence Medical Center, an Oregon Nonprofit Corporation, Portland Adventist Medical Center, an Oregon Nonprofit Corporation, Emanuel Hospital, an Oregon Nonprofit Corporation, Metropolitan Hospitals, Inc., an Oregon Nonprofit Corporation, and James P. Wilcox, Multnomah County Tax Assessor, or His Successor in Office, Respondents.

Supreme Court of Oregon.

Appeal Dismissed October 3, 1988.

Argued and Submitted December 6, 1988.

Decided March 7, 1989.

Attorney(s) appearing for the Case

Michael J. Morris, of Bennett, Hartman, Tauman & Reynolds, P.C., Portland, argued the cause and filed the petition for appellant.

James N. Westwood, of Miller, Nash, Weiner, Hager & Carlson, Portland, argued the cause for respondent Providence Medical Center.

James H. Clarke, of Spears, Lubersky, Bledsoe, Anderson, Young & Hilliard, Portland, argued the cause for respondents Emanuel Hospital and Metropolitan Hospitals, Inc.

Before PETERSON, C.J., and LINDE, CARSON, JONES, GILLETTE and VAN HOOMISSEN, JJ.

On Appellant's Petition for Reconsideration October 21, 1988.

PETERSON, Chief Justice.

We must decide whether a notice of appeal is timely if it is filed more than thirty days after entry of a tax court order dismissing a complaint for declaratory judgment but less than 30 days after the entry of judgment. We hold that the notice of appeal was timely filed.

The plaintiff filed a complaint in the Oregon Tax Court seeking a declaration that the Multnomah...

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