Administration of Revenue and Tax Laws

ORS 305.287
Determination of real market value of property tax account or components


Whenever a party appeals the real market value of one or more components of a property tax account, or accounts that constitute a unit of property within the meaning of ORS 310.160 (Unit of property) (1), any other party to the appeal may seek a determination from the body or tribunal of the total real market value of the unit of property, the real market value of any or all of the other components of the tax account or the unit of property, or both. [2011 c.397 §2; 2015 c.37 §1]

Notes of Decisions

This section applies to reviews by county board of property tax appeals, Magistrate Division and Regular Division but not to appeals from Regular Division to Supreme Court because Supreme Court is limited in scope of review by ORS 305.445 that does not permit Supreme Court to engage in original fact finding, so long as appeal to board, Magistrate Division or Regular Division was filed after effective date of this section. Village at Main Street Phase II v. Dept. of Revenue, 356 Or 164, 339 P3d 428 (2014)

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