Collection of Property Taxes

ORS 311.467
Review of assessor’s action under expedited collection provisions

(1)

When any assessor, under ORS 311.165 (Collection of taxes upon severance and removal of improvements from the land) or 311.465 (Summary collection of tax on property about to be removed, sold, dissipated or destroyed), demands payment of taxes on real or personal property before such taxes otherwise become due and payable, the owner or person who is liable for the taxes on the property and who has paid to the assessor the amount demanded may, within 10 days from such demand, petition the tax court for review of the assessor’s action.

(2)

The review shall be governed by the provisions of ORS chapter 305, in so far as such provisions are applicable and not in conflict with this section.

(3)

The tax court magistrate shall complete its review and determination within 20 days after its receipt of the petition for review and shall either affirm the action taken by the assessor or order a refund of the taxes paid. The decision of the tax court magistrate shall be final. No rehearing shall be had except on the tax court magistrate’s own motion; and the decision shall not be appealable under ORS 305.501 (Appeals to tax court to be heard by magistrate division). Any costs incident to the hearing shall be assessed by the tax court magistrate against the losing party. [1955 c.710 §1; 1973 c.343 §2; 1977 c.870 §38; 1995 c.650 §68]
Source

Last accessed
Mar. 11, 2023

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