Tax certification contrary to law voidable by Oregon Tax Court
- appeal procedure
Source:
Section 294.461 — Tax certification contrary to law voidable by Oregon Tax Court; appeal procedure, https://www.oregonlegislature.gov/bills_laws/ors/ors294.html.
Notes of Decisions
Doctrine of substantial compliance must be limited to relieving parties from minor irregularities or errors which would not affect substance of statute’s objectives. Dept. of Rev. v. Umatilla County, 10 OTR 309 (1986)
This section does not make Tax Court exclusive forum for all issues that can arise in connection with Local Budget Law but applies only to noncompliance with budget law in connection with preparation and making of budgets and levies; section does not address expenditures made after budget is adopted but which are not authorized in budget or are nominally authorized through procedures which violate budget law. Gugler v. Baker County Education Ser. Dist., 86 Or App 549, 740 P2d 798 (1987), aff’d 305 Or 563, 754 P2d 900 (1988)
As a mechanical proposition and as relevant to unlawful building expenditures alleged in this case, this section could not be a source of redress for improper transfers of appropriations within funds or from one fund to another. Gugler v. Baker County Education Serv. Dist., 86 Or App 549, 740 P2d 798 (1987), aff’d305 Or 563, 754 P2d 900 (1988)
Tax Court’s jurisdiction over Local Budget Law matters is conferred by this section, not ORS 305.410. Gugler v. Baker County Education Serv. Dist., 86 Or App 549, 740 P2d 798 (1987), aff’d305 Or 563, 754 P2d 900 (1988)
Term “interested taxpayer” does not include renter of commercial or residential property or person by virtue of payment of city business occupation taxes. Hermo v. City of Lincoln City, 12 OTR 52 (1991)
Levy challenge procedure does not exempt plaintiff challenging tax base ballot title from general procedural requirements for ballot title challenges. Coultas v. City of Sutherlin, 318 Or 584, 871 P2d 465 (1994)
Attachment to complaint of appendix containing signatures of 10 interested taxpayers is sufficient notwithstanding that not all of taxpayers are listed or signed as plaintiffs on complaint. Luedtke v. Estacada School District #108, 16 OTR 114 (2002)
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