Standing to appeal to regular division of tax court
- perfection of appeal

Amended by SB 1526
Effective since June 6, 2024
Relating to changes to certain Oregon tax laws; creating new provisions; amending ORS 34.030, 34.120, 285B.626, 285B.627, 285C.100, 285C.185, 291.349, 305.140, 305.245, 305.275, 305.280, 305.410, 305.501, 305.560, 305.570, 307.181, 307.555, 307.627, 307.651, 307.677, 311.701, 311.795, 311.990, 315.283 and 327.001 and section 17, chapter 579, Oregon Laws 2019, section 16, chapter 82, Oregon Laws 2022, and sections 1 and 2, chapter 423, Oregon Laws 2023; repealing ORS 307.157, 311.702, 311.704, 311.706, 311.708, 311.711, 311.716, 311.718, 311.721, 311.722, 311.723, 311.725, 311.727, 311.729, 311.730, 311.731, 311.732, 311.735 and 315.288; and prescribing an effective date.
Source:
Section 305.570 — Standing to appeal to regular division of tax court; perfection of appeal, https://www.oregonlegislature.gov/bills_laws/ors/ors305.html
(accessed May 26, 2025).
Notes of Decisions
Appealing party must be both aggrieved by order and directly affected by order. NW Alliance for Market Equality v. Dept. of Rev., 318 Or 129, 862 P2d 1300 (1993)
“Directly affected by” means one on whom order has immediate personal effect without intervening instrumentality or determining influence. NW Alliance for Market Equality v. Dept. of Rev., 318 Or 129, 862 P2d 1300 (1993); Columbia Sun, Inc. v. Dept. of Rev., 321 Or 514, 900 P2d 1039 (1995)
Property lease is intervening instrument that prevents lessee from qualifying as taxpayer “aggrieved by and directly affected by” department order. Kaup v. Dept. of Revenue, 13 OTR 432 (1996)