Time for filing appeals
- denial of appeal
Source:
Section 305.280 — Time for filing appeals; denial of appeal, https://www.oregonlegislature.gov/bills_laws/ors/ors305.html.
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)
Up to date