The opinion does not say but implies a requirement that the decision or order adversely impact the pecuniary interest. This is consistent with People for Ethical Treatment v. Inst. There is no question that taxpayer has a pecuniary interest in the property. The only question is whether taxpayer's interest is adversely impacted by the board's order. Under Oregon's property tax scheme, the tax assessment is made by the government.
Taxpayers have the burden of auditing government records and appealing from any errors.
Because the assessor sets the assessed value, if the board does not change that value the assessor is not aggrieved and cannot appeal. Whether a taxpayer has been aggrieved by a board's order can only be determined by comparing the taxpayer's request with the result. The central issue here is whether the taxpayer requested anything of the board. Nothing in this section , including but not limited to the failure of the assessor to review the real market value of the property or to recommend its reduction to the board, shall affect the right of a taxpayer to appeal the real market value of the property under ORS 309.100 or other law. Both the language of the statute and the form used by the parties indicates that the request is to the assessor, not to the board.