Administration of Revenue and Tax Laws

ORS 305.275
Persons who may appeal due to acts or omissions


(1)

Any person may appeal under this subsection to the magistrate division of the Oregon Tax Court as provided in ORS 305.280 (Time for filing appeals) and 305.560 (Appeals procedure generally), if all of the following criteria are met:

(a)

The person must be aggrieved by and affected by an act, omission, order or determination of:

(A)

The Department of Revenue in its administration of the revenue and tax laws of this state;

(B)

A county board of property tax appeals other than an order of the board;

(C)

A county assessor or other county official, including but not limited to the denial of a claim for exemption, the denial of special assessment under a special assessment statute, or the denial of a claim for cancellation of assessment; or

(D)

A tax collector.

(b)

The act, omission, order or determination must affect the property of the person making the appeal or property for which the person making the appeal holds an interest that obligates the person to pay taxes imposed on the property. As used in this paragraph, an interest that obligates the person to pay taxes includes a contract, lease or other intervening instrumentality.

(c)

There is no other statutory right of appeal for the grievance.

(2)

Except as otherwise provided by law, any person having a statutory right of appeal under the revenue and tax laws of the state may appeal to the tax court as provided in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally).

(3)

If a taxpayer may appeal to the board of property tax appeals under ORS 309.100 (Petitions for reduction of property value), then no appeal may be allowed under this section. The appeal under this section is from an order of the board as a result of the appeal filed under ORS 309.100 (Petitions for reduction of property value) or from an order of the board that certain corrections, additions to or changes in the roll be made.

(4)

A county assessor who is aggrieved by an order of the county board of property tax appeals may appeal from the order as provided in this section, ORS 305.280 (Time for filing appeals) and 305.560 (Appeals procedure generally). [1977 c.870 §5; 1985 c.85 §10; 1987 c.512 §4; 1991 c.459 §12; 1993 c.270 §7; 1995 c.79 §107; 1995 c.650 §7; 1997 c.541 §§52,52a,53,53a; 1999 c.314 §62; 1999 c.340 §2; 2011 c.111 §3]

Notes of Decisions

Under Former Similar Statute

Plaintiffs were entitled to appeal to Department of Revenue under this section when significant change of position by assessor affecting their property occurred too late to allow them to appeal to board of equalization. Moore v. Dept. of Rev., 4 OTR 573 (1971)

Jurisdiction over question of applicability of partial exemption lies not with board of equalization under ORS 309.100, but pursuant to provisions of [former] ORS 306.520. Heenan and Domogalla v. Dept. of Rev., 5 OTR 78 (1972)

Completed Citations

Emanuel Lutheran Charity Bd. v. Dept. of Rev., 4 OTR 410 (1971), aff'd 263 Or 287, 502 P2d 251 (1972)

In General

Appealing party from an order of Multnomah County Board of Equalization reducing true cash value must be Department of Administrative Services of Multnomah County, acting through its appropriate officer. Multnomah County v. Dept. of Revenue, 8 OTR 422 (1980)

After valuation of property is placed on tax rolls and affirmed by a board of equalization, assessor may not correct "value judgment" and is not aggrieved party for purposes of this section. Wynne v. Dept of Revenue, 9 OTR 378 (1983)

Appeal under this section of alleged overvaluation of property in one tax year was insufficient to invoke department's supervisory authority under ORS 306.115 to correct erroneous valuations made in earlier years. ESCO Corp. v. Dept. of Rev., 307 Or 639, 772 P2d 413 (1989)

Where legislature recognized taxpayer's interest in [former] ORS 311.215 and assessor denied relief plaintiff was seeking, plaintiff-taxpayer was aggrieved by act or omission of assessor and has standing to seek writ of mandamus against county assessor. NW Medical Lab. v. Good Samaritan Hospital, 309 Or 262, 786 P2d 718 (1990)

Appeal of disqualification for special farm use assessment must be made directly to department. Glancy v. Dept. of Rev., 12 OTR 117 (1991)

Where taxpayer challenges property assessment, de novo nature of proceeding permits assessor to introduce evidence establishing market value higher than appealed valuation and to obtain increased assessment. Clark v. Dept. of Revenue, 14 OTR 221 (1997)

To be "aggrieved," taxpayer must have immediate claim of wrong. Kaady v. Dept. of Revenue, 15 OTR 124 (2000)

Law Review Citations

In General

48 WLR 147 (2011)

Chapter 305

Notes of Decisions

Policy of efficient and effective tax collection makes doctrine of estoppel against government in tax cases one of rare application. Pacific Conference v. Dept. of Rev., 7 OTR 429 (1978)

Law Review Citations

9 WLJ 193-260 (1973); 48 WLR 147 (2011)


Source

Last accessed
Jun. 26, 2021