4 Or. Tax 69 | Or. T.C. | 1970
Defendant's demurrer sustained February 17, 1970.
Affirmed,
The plaintiff alleges in its complaint that it is an Oregon corporation operating a sewage system and treatment works principally for the disposal of human wastes; that the system qualified as a pollution control facility as defined by Oregon law and was entitled to certification pursuant to ORS
The prayer of the complaint requests this court to set aside the rejection of the certification and to direct the defendant to certify plaintiff's sewage facility.
Under ORS
Chapter 449 of the Oregon Revised Statutes, the pertinent sections of which were amended by Or L 1969, chs 340, 593 and 608, relates to water and air pollution control. ORS
"449.090. Appeals from orders of Sanitary Authority. Any person who deems himself aggrieved by any order of the Sanitary Authority, may appeal from such order or may bring separate action of suit in accordance with the provisions of ORS chapter 183. When a review in accordance with ORS chapter 183 is not maintainable, because the person aggrieved was not a party to the original proceeding, the order or determination of the authority and the validity or reasonableness of any order or determination of the authority may be reviewed by the court in a civil action for declaratory or injunctive relief or other suitable proceeding."
The provisions of ORS chapter 183 mentioned above relate to the administrative procedures of certain state agencies. ORS
1, 2. The plaintiff is not appealing to this court because of any dispute regarding taxes under ORS *72
It is true that the denial of the certification by the defendant precludes plaintiff from the tax relief credit, but this is secondary to the primary problem of whether plaintiff's sewage system was entitled to be certified by the Department of Environmental Quality. That issue cannot be litigated in this court.
The defendant's demurrer must be sustained.