Hardship relief for failure to file for exemption, cancellation of assessment or redetermination of value
Source:
Section 307.475 — Hardship relief for failure to file for exemption, cancellation of assessment or redetermination of value, https://www.oregonlegislature.gov/bills_laws/ors/ors307.html.
Notes of Decisions
A late filing caused by plaintiff’s employe’s ignorance of the filing requirement was not good and sufficient cause to grant a hardship exemption under this section. Pratum Co-Op Whse. v. Dept. of Rev., 6 OTR 130 (1975)
The court will not conduct a de novo review of the discretionary power given to the Department of Revenue under this section. Rogue River Packing Corp. v. Dept. of Rev., 6 OTR 293 (1976)
Director did not abuse discretion in denying relief under hardship provision of this section to automobile dealer who failed to timely file application for cancellation of assessment of unlicensed motor vehicles. Jim Fisher Motors, Inc. v. Dept. of Rev., 7 OTR 90 (1977)
Statutory standard of “good and sufficient cause” of this section is not analogous to terms “excusable neglect” or “reasonable cause” used in statutes that do not involve exercise of discretion by administrative officer in determining whether important rule should be supervened. Nat’l Metallurgical Corp. v. Dept. of Rev., 7 OTR 142 (1977)
To establish hardship under this section, taxpayer has to prove that assessed property would have been exempt if there had been timely filing of free port exemption claim and that failure to make timely application for exemption was by reason of good and sufficient cause. Liquid Air Inc. v. Dept. of Rev., 8 OTR 159 (1979)
Where assessor’s affirmative acts prevented taxpayer from timely applying for hardship relief, taxpayer could not be denied opportunity to appeal for hardship relief. Liquid Air Inc. v. Dept. of Rev., 8 OTR 159 (1979); Southern Oregon Drydock, Inc. v. Dept. of Rev., 12 OTR 344 (1992)
This section does not authorize Department of Revenue to override filing requirements of senior citizens’ property tax deferral. Phelps v. Dept. of Rev., 10 OTR 162 (1985)
Although “good and sufficient cause” includes reasonable reliance on misinformation provided by certain assessment or taxation staff, taxpayer cannot be misinformed unless he provides tax authority with enough information to be led awry. New Testament Baptist Church v. Dept. of Rev., 10 OTR 286 (1986)
Disqualification of property from special farm use assessment during pendency of bankruptcy proceeding did not violate automatic stay but was “notice” permitted by federal statute and this section could not rescue taxpayers from their untimely appeal of disqualification. Sanderson v. Dept. of Rev., 11 OTR 74 (1988)
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