Reassessment waiver or reduction upon request
- charge for failure to appear at hearing
(1)Any person against whom an assessment is made under ORS 825.490 (Due date of taxes and fees) or 825.494 (Assessment by department upon failure to report tax or fee due), may petition the Department of Transportation for a reassessment within 30 days after service upon the person of notice. If a petition is not filed within the 30-day period, the assessment becomes final. If a petition for reassessment is filed within the 30-day period the department shall reconsider the assessment and, if the person has requested in the petition, shall grant such person a hearing and give the person 10 days’ notice of the time and place of the hearing. The department has power to continue the hearing from time to time as may be necessary. The decision of the department upon a petition for reassessment shall become final 30 days after service of notice upon the person concerned.
(2)The department may waive or reduce the interest and penalties provided in ORS 825.490 (Due date of taxes and fees) or 825.494 (Assessment by department upon failure to report tax or fee due) (2) or (3) on those terms as the department considers proper if request for waiver or reduction is made within 30 days after service of notice of assessment upon the person concerned, or as part of the pleas made in the department’s reconsideration of the assessment.
(3)Every assessment made by the department under ORS 825.490 (Due date of taxes and fees) to 825.496 (Reassessment waiver or reduction upon request) becomes due and payable at the time it becomes final and if not paid to the department when due and payable there shall be added to the assessment a penalty of 10 percent of the amount of the tax.
(4)If any person who has requested a hearing pursuant to this section fails to appear at the scheduled hearing and failed to withdraw the petition for reassessment at least five days before the date of the hearing, the department may require such person to pay a charge of $150 in addition to any other fees, taxes and charges which may be imposed under this chapter. [Formerly 767.855; 2021 c.630 §101]
Section 825.496 — Reassessment waiver or reduction upon request; charge for failure to appear at hearing,