Filing fees
- fee waiver or deferral
- recovery of certain costs and disbursements
- additional recovery for certain taxpayers
- disposition of receipts
Source:
Section 305.490 — Filing fees; fee waiver or deferral; recovery of certain costs and disbursements; additional recovery for certain taxpayers; disposition of receipts, https://www.oregonlegislature.gov/bills_laws/ors/ors305.html.
Notes of Decisions
Guidelines for award of attorney fees to taxpayer or executor in action involving income taxes include assessment of actions of both Dept. of Revenue and taxpayer, benefit to general public and what is just and equitable. Romani v. Dept. of Rev., 10 OTR 64 (1985)
“Reasonable expenses” under this section is intended to reimburse items similar to those defined by ORCP 68A (2). Romani v. Dept. of Rev., 10 OTR 64 (1985)
No statutory authority existed for corporate taxpayers to recover “reasonable expenses” and since issues for resolution were resolved on legal principles, taxpayer’s expert witnesses were not necessary. PGE v. Dept. of Rev., 11 OTR 78 (1988)
Tax Court had no statutory authority to award attorney fees on appeal involving property tax assessments because this section allows for award of attorney fees only in personal income tax, gift and inheritance cases. Dennehy v. Dept. of Rev., 308 Or 423, 781 P2d 346 (1989)
Tax court will consider whether laws, administrative rules or tax forms are ambiguous as valid factor under ORS 20.075 in determining whether to award taxpayer attorney fees. Dept. of Revenue v. Rakocy, 15 OTR 389 (2001)
Where right to attorney fees arises under this section, no pleading asserting right to attorney fees need be filed. McKee v. Dept. of Revenue, 18 OTR 58 (2004)
Obligation of Department of Revenue to pay attorney fees arising under this section exists whether or not department actively participates in proceeding. McKee v. Dept. of Revenue, 18 OTR 58 (2004)
Governmental agency’s erroneous but reasonable interpretation of statute that increases taxpayer’s tax basis is not alone sufficient basis for discretionary award of attorney fees. Clackamas County Assessor v. Village at Main Street, 352 Or 144, 282 P3d 814 (2012)
Like tax court, Magistrate Division is authorized to award costs and disbursements. Wihtol I v. Dept. of Revenue, 21 OTR 260 (2013)
Tax Court finding “in favor of the taxpayer” is satisfied for purpose of awarding attorney fees and costs if department’s or assessor’s request for adjustment is rejected, even if taxpayer’s request for adjustment also is rejected. Ellison v. Dept. of Revenue, 362 Or 148, 404 P3d 933 (2017)
Court lacked authority to award attorney fees for legal expenses incurred by taxpayer in being represented in remand dispute, because remand dispute is not “proceeding” within meaning of this section, which authorizes attorney fees to be awarded to taxpayer that is prevailing party in proceedings. Comcast Corp. V v. Dept. of Rev., 23 OTR 8 (2018)
Law Review Citations
48 WLR 147 (2011)
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