Administration of Revenue and Tax Laws

ORS 305.280
Time for filing appeals

  • denial of appeal


(1)

Except as otherwise provided in this section, an appeal under ORS 305.275 (Persons who may appeal due to acts or omissions) (1) or (2) shall be filed within 90 days after the act, omission, order or determination becomes actually known to the person, but in no event later than one year after the act or omission has occurred, or the order or determination has been made. An appeal under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) shall be filed within 90 days after the date the order is issued under ORS 308.584 (Request for conference to modify tentative assessment) (3). An appeal from a supervisory order or other order or determination of the Department of Revenue shall be filed within 90 days after the date a copy of the order or determination or notice of the order or determination has been served upon the appealing party by mail as provided in ORS 306.805 (Service of orders of department).

(2)

An appeal under ORS 323.416 (Appeals to Tax Court) or 323.623 (Appeals) or from any notice of assessment or refund denial issued by the Department of Revenue with respect to a tax imposed under ORS chapter 118, 308, 308A, 310, 314, 316, 317, 318, 321 or this chapter, or collected pursuant to ORS 305.620 (Collection and distribution of local taxes on income and sales), shall be filed within 90 days after the date of the notice. An appeal from a proposed adjustment under ORS 305.270 (Refund of excess tax paid) shall be filed within 90 days after the date the notice of adjustment is final.

(3)

Notwithstanding subsection (2) of this section, an appeal from a notice of assessment of taxes imposed under ORS chapter 314, 316, 317 or 318 may be filed within two years after the date the amount of tax, as shown on the notice and including appropriate penalties and interest, is paid.

(4)

Except as provided in subsection (2) of this section or as specifically provided in ORS chapter 321, an appeal to the tax court under ORS chapter 321 or from an order of a county board of property tax appeals shall be filed within 30 days after the date of the notice of the determination made by the department or date of mailing of the order, date of publication of notice of the order, date the order is personally delivered to the taxpayer or date of mailing of the notice of the order to the taxpayer, whichever is applicable.

(5)

If the tax court denies an appeal made pursuant to this section on the grounds that it does not meet the requirements of this section or ORS 305.275 (Persons who may appeal due to acts or omissions) or 305.560 (Appeals procedure generally), the tax court shall issue a written decision rejecting the petition and shall set forth in the decision the reasons the tax court considered the appeal to be defective. [1977 c.870 §6; 1979 c.687 §1; 1985 c.61 §2; 1991 c.67 §76; 1993 c.270 §8; 1995 c.650 §8; 1997 c.99 §§32,33; 1997 c.541 §§55,56; 1999 c.249 §2; 1999 c.314 §90; 1999 c.340 §3; 2003 c.804 §63a; 2007 c.616 §11; 2009 c.23 §1]

Notes of Decisions

If appeal is not taken within appeal period specified, assessment is final. Arnold v. Dept. of Rev., 12 OTR 69 (1991)

Failure to furnish assessor copy of formal board order as required under ORS 309.110 is good and sufficient cause for assessor's failure to appeal value within time required under this section and assessor may appeal value ordered under ORS 306.115. Umatilla County Assessor v. Dept. of Rev., 12 OTR 121 (1992)

Where board of equalization adjusted assessed value of shopping center's tax accounts, assessor was entitled to appeal adjustment within same period available for taxpayer appeal. Bear Creek Plaza v. Dept. of Rev., 12 OTR 272 (1992)

Taxpayer's belief that appeal by business partner on identical issue would protect taxpayer's rights did not excuse failure to file appeal within time limit. Vanderweele v. Dept. of Rev., 12 OTR 511 (1993)

Date of successful garnishment by Department of Revenue is date of payment of tax for purposes of commencing period within which appeal must be filed. Patton v. Dept. of Revenue, 18 OTR 111 (2004)

Limitation of extended appeal period under this section to taxes imposed under ORS chapters 314, 316, 317 and 318 prevents applying extended appeal period under ORS 321.560 to determination of timber taxes. Patton v. Dept. of Revenue, 18 OTR 111 (2004)

Except with regard to paid income taxes, appeal from Department of Revenue action and procedure for seeking refund are independent and mutually exclusive remedies. Patton v. Dept. of Revenue, 18 OTR 111 (2004)

Law Review Citations

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