This page contains a single entry from the blog posted on December 27, 2011 7:41 AM.
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What day of the week is it today? It doesn't feel like Tuesday. With Christmas on Sunday, yesterday was a holiday for most folks. But not everyone. The people who write parking tickets in Portland were out in full force. Such a lovely gift to the citizenry from the money-desperate Sam Rand Twins. Wonder how many people were surprised by the citations they found on their windshields.
Other holiday observances are even more ambiguous. We've written in the past about Columbus Day, for example -- a big deal back east, but in Oregon not so much. Here's a funny court case, decided last week, in which the Oregon Department of Revenue got caught in that box. They were supposed to serve papers on the Honda motor company on October 9 to preserve their tax case against Honda. Since that date fell on a Sunday, the law gave the revenuers until Monday the 10th to effectuate the service of process. But they needed to get the papers in the mail as certified mail by that date, and the Post Office was closed on that Monday for the federal observance of Columbus Day. And so the state got them in the mail as soon as the Post Office opened on Tuesday.
The Oregon Tax Court just threw out the case, on the ground that the taxing agency's mailing was too late. Although Columbus Day is a federal holiday, it isn't an Oregon state holiday. And so the deadline was Monday the 10th, and the Department of Revenue didn't meet it.
Filing screwups happen to taxpayers all the time, the court said, and so it's only fair to hold the taxing authority to the same standards. Tit for tat. And so Honda's off the hook in its tax dispute with Oregon.
Comments (9)
Fascinating. And they weren't allowed to use FedEx? Taxpayers could. I just checked on fedex.com and it said that this year, at least, they operated on Columbus Day.
The issue was not timely filing in court (that happened) or actual service to Honda, the other party (that happened too), but a specific statuory requirement that the service be perfected by certified mail. The only entity that does certified mail is the USPS and they were closed on Columbus Day.
As for those pesky parking tickets in downtown yesterday, I went to there to do some shopping. Saw there were cars that had been ticketed. Got back in my car and headed back home.
I guess yesterday wasn't a City of Portland holiday. In that case why wasn't everyone at work?
actual service to Honda, the other party (that happened too)
Not really:
The department faxed a copy of the complaint to the person who had been counsel for taxpayer in the Magistrate Division, a person who was, in any case, not authorized to accept service of process for taxpayer.... The department also delivered a copy of the complaint to the office of the registered agent of taxpayer, but the delivery was not accomplished during regular business hours of that agent.
Bah humbug, City of Portland! Really, I mean isn't Christmas a federal holiday? And don't we (the City) honor that on the other nebulous days such as Columbus day? Wish I could afford to move OUT of the city.
Charamba, Douro 2008
Horse Heaven Hills, Cabernet 2010
Lorelle, Horse Heaven Hills Pinot Grigio 2011
Avignonesi, Montepulciano 2004
Lorelle, Willamette Valley Pinot Noir 2011
Villa Antinori, Toscana 2007
Mercedes Eguren, Cabernet Sauvignon 2009
Lorelle, Columbia Valley Cabernet 2011
Purple Moon, Merlot 2011
Purple Moon, Chardonnnay 2011
Abacela, Vintner's Blend No. 12
Opula Red Blend 2010
Liberte, Pinot Noir 2010
Chateau Ste. Michelle, Indian Wells Red Blend 2010
Woodbridge, Chardonnay 2011
King Estate, Pinot Noir 2011
Famille Perrin, Cotes du Rhone Villages 2010
Columbia Crest, Les Chevaux Red 2010
14 Hands, Hot to Trot White Blend
Familia Bianchi, Malbec 2009
Terrapin Cellars, Pinot Gris 2011
Columbia Crest, Walter Clore Private Reserve 2009
Campo Viejo, Rioja, Termpranillo 2010
Ravenswood, Cabernet Sauvignon 2009
Quinta das Amoras, Vinho Tinto 2010
Waterbrook, Reserve Merlot 2009
Lorelle, Horse Heaven Hills, Pinot Grigio 2011
Tarantas, Rose
Chateau Lajarre, Bordeaux 2009
La Vielle Ferme, Rose 2011
Benvolio, Pinot Grigio 2011
Nobilo Icon, Pinot Noir 2009
Lello, Douro Tinto 2009
Quinson Fils, Cotes de Provence Rose 2011
Anindor, Pinot Gris 2010
Buenas Ondas, Syrah Rose 2010
Les Fiefs d'Anglars, Malbec 2009
14 Hands, Pinot Gris 2011
Conundrum 2012
Condes de Albarei, Albariño 2011
Columbia Crest, Walter Clore Private Reserve 2007
Penelope Sanchez, Garnacha Syrah 2010
Canoe Ridge, Merlot 2007
Atalaya do Mar, Godello 2010
Vega Montan, Mencia
Benvolio, Pinot Grigio
Nobilo Icon, Pinot Noir, Marlborough 2009
Portuga, Rose 2011
Revelation, Chardonnay, Pays d'Oc 2010
Beaulieu, Cabernet, Rutherford 2005
Monte Alto, Tinto Reserva 2005
Chateau Ste. Michelle, Cabernet, Indian Wells 2009
Espiral, Vinho Rose
Vin-Koru, Pinot Gris 2011
14 Hands, Hot to Trot Red 2009
Rodney Strong, Cabernet, Sonoma 2009
Abacela, Vintner's Blend #11
Portuga, White 2010
La Bourgeoisie, Red 2009
Januik, Red 2009
Three Rivers, River's Red 2008
Kirkland, Alexander Valley Merlot 2008
Muga, Rioja Rose 2010
Quinta das Amoras, Vinho Tinto 2009
Mauro Molino, Barbera d'Alba 2009
Garda Chiaretto Rose
Columbia Crest, Two Vines Vineyard 10 White
Chateau Ste. Michelle, Pinot Gris, Columbia Valley 2009
L'Hortus, Rose de Saignee 2010
Maculan, Pino & Toi 2008
McKinley Springs, Bombing Range Red 2008
Trader Joe's Pinot Gris 2009
Montes Alpha, Cabernet 2007
Gran Sasso, Sangiovese, Terre di Chieti 2009
Garda, Classico Chiaretto Rose
Beaulieu, Cabernet, Rutherford 1999
Picos del Montgo, Tempranillo 2008
Chateau de Montmirail, Vacqueyras 2008
La Granja 360, Syrah 2009
Montgras, Carmenere Reserva 2009
Lange, Pinot Gris 2009
Columbia Crest, Horse Heaven Hills Cabernet 2008
Kirkland, Pinot Grigio 2010
Trader Joe's Coastal Syrah 2009
Columbia Crest, Horse Heaven Hills Merlot 2008
Trader Joe's Coastal Chardonnay 2009
Vieux Papes Red
Domaine de l'Aujardiere, Chardonnay 2009
Santa Rita, Cabernet, Medalla Real 2007
Penfold's, Koonunga Hill Shiraz Cabernet 2008
Guild, Red, Lot #02 2008
Dievole, Dievolino Sangiovese 2008
Laforet, Burgogne Chardonnay 2009
Columbia Winery, Merlot 2007
Bonterra, Cabernet 2008
Elk Cove, Pinot Gris 2009
Maquis Lien 2006
Scott Paul, Pinot Noir, Le Paulee 2007
The Occasional Book
Neil Young - Waging Heavy Peace
Mark Bego - Aretha Franklin, the Queen of Soul (2012 ed.)
Jenny Lawson - Let's Pretend This Never Happened
J.D. Salinger - Franny and Zooey
Charles Dickens - A Christmas Carol
Timothy Egan - The Big Burn
Deborah Eisenberg - Transactions in a Foreign Currency
Kurt Vonnegut Jr. - Slaughterhouse Five
Kathryn Lance - Pandora's Genes
Cheryl Strayed - Wild
Fyodor Dostoyevsky - The Brothers Karamazov
Jack London - The House of Pride, and Other Tales of Hawaii
Jack Walker - The Extraordinary Rendition of Vincent Dellamaria
Colum McCann - Let the Great World Spin
Niccolò Machiavelli - The Prince
Harper Lee - To Kill a Mockingbird
Emma McLaughlin & Nicola Kraus - The Nanny Diaries
Brian Selznick - The Invention of Hugo Cabret
Sharon Creech - Walk Two Moons
Keith Richards - Life
F. Sionil Jose - Dusk
Natalie Babbitt - Tuck Everlasting
Justin Halpern - S#*t My Dad Says
Mark Herrmann - The Curmudgeon's Guide to Practicing Law
Barry Glassner - The Gospel of Food
Phil Stanford - The Peyton-Allan Files
Jesse Katz - The Opposite Field
Evelyn Waugh - Brideshead Revisited
J.K. Rowling - Harry Potter and the Sorcerer's Stone
David Sedaris - Holidays on Ice
Donald Miller - A Million Miles in a Thousand Years
Mitch Albom - Have a Little Faith
C.S. Lewis - The Magician's Nephew
F. Scott Fitzgerald - The Great Gatsby
William Shakespeare - A Midsummer Night's Dream
Ivan Doig - Bucking the Sun
Penda Diakité - I Lost My Tooth in Africa
Grace Lin - The Year of the Rat
Oscar Hijuelos - Mr. Ives' Christmas
Madeline L'Engle - A Wrinkle in Time
Steven Hart - The Last Three Miles
David Sedaris - Me Talk Pretty One Day
Karen Armstrong - The Spiral Staircase
Charles Larson - The Portland Murders
Adrian Wojnarowski - The Miracle of St. Anthony
William H. Colby - Long Goodbye
Steven D. Stark - Meet the Beatles
Phil Stanford - Portland Confidential
Rick Moody - Garden State
Jonathan Schwartz - All in Good Time
David Sedaris - Dress Your Family in Corduroy and Denim
Anthony Holden - Big Deal
Robert J. Spitzer - The Spirit of Leadership
James McManus - Positively Fifth Street
Jeff Noon - Vurt
Road Work
Miles run year to date: 21
At this date last year: 52
Total run in 2012: 129
In 2011: 113
In 2010: 125
In 2009: 67
In 2008: 28
In 2007: 113
In 2006: 100
In 2005: 149
In 2004: 204
In 2003: 269
Comments (9)
Fascinating. And they weren't allowed to use FedEx? Taxpayers could. I just checked on fedex.com and it said that this year, at least, they operated on Columbus Day.
Posted by JulieinSE | December 27, 2011 9:59 AM
The issue was not timely filing in court (that happened) or actual service to Honda, the other party (that happened too), but a specific statuory requirement that the service be perfected by certified mail. The only entity that does certified mail is the USPS and they were closed on Columbus Day.
Posted by Ritz | December 27, 2011 10:35 AM
As for those pesky parking tickets in downtown yesterday, I went to there to do some shopping. Saw there were cars that had been ticketed. Got back in my car and headed back home.
I guess yesterday wasn't a City of Portland holiday. In that case why wasn't everyone at work?
Posted by PDXLexus | December 27, 2011 11:12 AM
actual service to Honda, the other party (that happened too)
Not really:
Posted by Jack Bog | December 27, 2011 11:16 AM
Nothing like brinksmanship --waiting 'til the very last minute-- the bane of any legal practitioner.
Posted by boycat | December 27, 2011 11:24 AM
If you give a lawyer a deadline, one thing is guaranteed -- you won't get it before then.
Posted by Jack Bog | December 27, 2011 11:25 AM
Oddly, in Seattle, parking was free downtown on Dec. 26. The stated reason underlying this decision: to increase business traffic.
Of course, in business-friendly Portland....
Posted by Max | December 27, 2011 12:03 PM
Must have been some pretty good overtime for the Meter Maids and Men - yesterday was a COP holiday for employees.
Posted by umpire | December 27, 2011 12:51 PM
Bah humbug, City of Portland! Really, I mean isn't Christmas a federal holiday? And don't we (the City) honor that on the other nebulous days such as Columbus day? Wish I could afford to move OUT of the city.
Posted by Tess | December 28, 2011 4:09 PM