Ann Sacks Tile and Stone, Inc. v. Dept. of Rev.

Supreme Court lacked jurisdiction over the case because taxpayers filed a notice of appeal using electronic service, which was contrary to ORCP 9 G.

Ann Sacks Tile and Stone, Inc., Canac Kitchen US Limited, and Koehler Rental Power, Inc. (collectively taxpayers) appealed from a general judgment against them from the Oregon Tax Court. Taxpayers filed a notice of appeal by using electronic service (eService), in spite of ORAP 16.45(3) which prohibited use of eService for "initiating documents" which included notices of appeal. Taxpayers argued that service was nonetheless valid under ORCP 9 B which allows for email service in certain situations, and since the Department of Revenue did receive actual notice. The Supreme Court rejected the taxpayers' argument since use of e-mail service under ORCP 9 B is subject to ORCP 9 G which requires both actual receipt of service and a written agreement that e-mail is an acceptable means of providing service. In absence of this written agreement, the Court found that service was not valid. The Taxpayers also argued that they substantially complied with the service requirement. The Court was not willing to expand the doctrine of substantial compliance to this situation because it would nullify ORCP 9 G. Since service was not valid, the Court lacked jurisdiction. Appeal dismissed.