South Beach Marina, 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.

• failure to file notice of appeal of Tax Court judgment within 30 days was a jurisdictional defect, citing ORS 305.445, ORS 19.026(1), and ORS 19.033(2)(b)
• “The term ‘watercraft’ is expansive, and its plain and ordinary meaning necessarily includes pleasure boats.”
• “The legislature may and often does choose broader language that applies to a wider range of circumstances than the precise problem that triggered legislative attention.”
• the term “watercraft” as used in ORS 307.120(1) is expansive, and its plain and ordinary meaning necessarily includes pleasure boats
• “The term ‘watercraft’ is expansive, and its plain and ordinary meaning necessarily includes pleasure boats.”

Source: CourtListener parenthetical corpus (CC0).