Pacific Partitions Commercial, LLC v. Dept. of Rev.

.I
«>
N
0
~
£::!N
"iij
C:
C)
·;:
0
....0
>,
0.
0
(.)
-	u
f...0
(.)
"O
Cl)
.;:::
·;:
~I
ROBERT T. MANICKE
JUDGE
VIA US Mail & EMAIL
OREGON TAX COURT
1163 STATE STREET
SALEM OREGON
97301-2563
February 24, 2026
Pacific Partitions Commercial, LLC
PO Box 66233
Portland, OR 97290
Belle Na
Assistant Attorney General
Department of Justice
1162 Court Street NE
Salem OR 97301
Telephone:(503)986-5645
Fax:(503)986-5507
https://courts.o~egon.gov/courts/tax
Re: Pacific Partitions Commercial, LLC v. Department of Revenue, TC 5495
Dear parties:
This letter is notice that the court has rejected Plaintiffs Complaint in this case.
ORS 305.490 requires a plaintiff filing a complaint in the Tax Court to pay the required filing fee
"at the time of filing for each complaint." 1 ORS 305.490(1); see also TCR 1 B ("Upon receipt of
a complaint accompanied by a fee as provided in TCR 1 E, the tax court clerk will file the
complaint in the Regular Division"); TCR 1 E ("Unless exempt by law, the plaintiff must pay a
fee as provided by ORS 3 05 .490 and ORS 21.13 5. That fee must be tendered at the time of the
filing of the complaint or petition. The current fee is $281.").
The court finds that Plaintiff deposited the Complaint and a check for $281.00 in the US
Mail on December 16, 2025. The court received them on December 23, 2025. The Complaint
was not accompanied by a request for waiver or deferral of the filing fee. On January 2, 2026,
the Business and Financial Services Division of the Oregon Judicial Department notified
Plaintiff that the check was returned for nonsufficient funds. The court has received no payment
or other communication from Plaintiff since December 23, 2025.
Based on these facts, the court now rejects Plaintiffs Complaint pursuant to ORS
305.490 and TCR 1 Band 1 E. See Garrison v. Dept of Rev., 345 Or 544, 550, 200 P3d 126
1 Citations to the Oregon Revised Statutes (ORS) are tn the 2025 edition unless otherwise stated; citations
to the Tax Court Rules (TCR) are to the 2026 edition unless otherwise stated.

.I
«>
N
0
~
£::!N
"iij
C:
C)
·;:
0
....0
>,
0.
0
(.)
-	u
f...0
(.)
"O
Cl)
.;:::
·;:
~I
(2008) (holding, under a previous codification of ORS 305.490, that "TCR 1 B and 1 E require
that the filing fee be paid at the time the complaint is filed; that the rules are permissible
procedural rules adopted by the Tax Court pursuant to ORS 305.425(3); and that the rules do not
conflict with any statute identified by taxpayer."). After Garrison was decided, ORS 305.490(1)
was amended to require the filing fee to be paid "at the time of filing for each complaint." Or
Laws 2009, ch 43, §1.
This rejection invalidates the filing of the Complaint. The case is closed. No relief will
be granted to Plaintiff, and the court lacks a basis to adjudicate Defendant's motion to dismiss
filed on January 21, 2026.
Tax Court Administrator
Oregon Tax Court