Ann Sacks Tile & Stone, Inc. v. Department of Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that “taxpayers’ attempt to serve the notice of appeal by e-mail was ineffective []” and the court lacked “jurisdiction over the appeal,” resulting in the court dismissing the appeal
• holding that “service in the prescribed manner is jurisdictional”
• rejecting prop- osition that, because ORS 19.270(2)(a) does not cross refer- ence ORS 19.260 or ORS 19.500, compliance with ORCP 9 B is not jurisdictional
• “When the words in a statute have a well-defined legal meaning, we use that meaning in interpreting the statute.”
• “When the words in a statute have a well-defined legal meaning, we use that meaning in interpreting the statute.”
• “When the words in a statute have a well-defined legal meaning, we use that meaning in interpreting the statute.”

Source: CourtListener parenthetical corpus (CC0).