Banner Realty, 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 a superior court could not exercise its original jurisdiction under article IV, section 6, over a challenge to a tax decision where the party failed to strictly or substantially comply with statutory procedural requirements
• holding that a superior court could not exercise its original jurisdiction under article IV, section 6 over a challenge to a tax decision where the party failed to strictly or substantially comply with statutory procedural requirements
• holding that a superior court could not exercise its original jurisdiction under article IV, section 6, over a challenge to a tax decision where the party failed to strictly or substantially comply with statutory procedural requirements
• holding that a superior court could not exercise its original jurisdiction under article IV, section 6, over a challenge to a tax decision where the party failed to strictly or substantially comply with statutory procedural requirements
• failure to timely serve petition on the agency and all parties of record

Source: CourtListener parenthetical corpus (CC0).