Source: https://www.oregonlaws.org/ors/305.275
Timestamp: 2017-04-26 07:55:26
Document Index: 271005732

Matched Legal Cases: ['§5', '§10', '§4', '§12', '§7', '§107', '§7', '§52', '§62', '§2', '§3']

ORS 305.275 - Persons who may appeal due to acts or omissions - 2015 Oregon Revised Statutes
Section 305.275
305.005 Defini­tions
305.015 Policy
305.025 Depart­ment of Revenue
305.035 Director of Depart­ment of Revenue
305.045 Duties of director
305.057 Delega­tion of authority
305.060 Offices of depart­ment
305.063 Depart­ment of Revenue Administra­tion Account
305.065 Deputy director
305.075 Employees
305.078 Authority of Depart­ment of Revenue to require fingerprints
305.085 Charges for maps, docu­ments or publica­tions
305.230 Qualifica­tions of per­sons representing taxpayer
305.242 Representa­tion before depart­ment or magistrate of designated partnership tax matters
305.245 Representa­tion before tax court magistrate by of­fi­cer or employee of county or depart­ment
305.260 Representa­tion before depart­ment or magistrate by former depart­ment per­sonnel prohibited
305.263 Order requiring filing report or return
305.265 Deficiency notice
305.267 Extension of time to issue notice of deficiency or assess­ment
305.270 Refund of excess tax paid
305.271 Refund transfer or assign­ment prohibited
305.275 Persons who may ap­peal due to acts or omissions
305.285 Correc­tion of tax and assess­ment rolls for sub­se­quent tax years during pendency of ap­peal
305.287 Determina­tion of real market value of prop­erty tax account or components
305.288 Valua­tion changes for residential prop­erty substantial value error or for good and sufficient cause
305.290 Extension of time for making assess­ment due to bankruptcy
305.295 Cancella­tion of tax, penalty or interest
305.305 Procedure where deficiency based on federal or other state audit report
305.330 Tax liability of reorganized business entity
305.375 Disposi­tion of penalties
305.380 Defini­tions for ORS 305.385
305.385 Agencies to supply licensee and contractor lists
305.390 Subpoenas of records containing in­for­ma­­tion on industrial plant for use to determine value of different industrial plant
305.392 Process for limiting scope of third-party sub­poe­na
305.394 When industrial plant owner may choose not to produce in­for­ma­­tion sought by sub­poe­na
305.396 Protec­tion of confidentiality of industrial prop­erty in­for­ma­­tion obtained by sub­poe­na
305.398 Disclosure and use of industrial prop­erty confidential in­for­ma­­tion obtained by third-party sub­poe­na
305.400 Pay­ment of costs of sub­poe­na compliance
305.403 Appeal of value of state-appraised industrial prop­erty in tax court
305.489 Considera­tions in adopting rules
305.490 Filing fees
305.492 Fees and expenses of witnesses
305.493 Fees for transcripts or copies of records
305.494 When shareholder may represent corpora­tion in tax court pro­ceed­­ing
305.498 Magistrates
305.505 Magistrate division records
305.525 Notice to taxpayer of right to ap­peal
305.560 Appeals pro­ce­dure generally
305.565 Stay of collec­tion of taxes, interest and penalties pending ap­peal
305.570 Standing to ap­peal to regular division of tax court
305.575 Authority of tax court to determine deficiency
305.580 Exclusive remedies for certain determina­tions
305.583 Interested taxpayer peti­tions for certain determina­tions
305.585 Local govern­ment peti­tions concerning taxes of an­oth­er local govern­ment under 1990 Measure 5
305.586 Legislative find­ing
305.587 Tax court find­ing
305.589 Judicial declara­tions
305.591 Court determina­tion that 1990 Measure 5 tax limit is inapplicable
305.605 Applica­tion of tax laws within federal areas in state
305.610 Reciprocal recogni­tion of tax liability
305.612 Reciprocal offset of tax refunds in pay­ment of liquidated debt or certain amounts payable
305.615 Appor­tion­ment of moneys received from United States in lieu of prop­erty taxes
305.620 Collec­tion and distribu­tion of local taxes on income and sales
305.625 State and po­lit­i­cal subdivisions are employers for purpose of with­hold­ing city or county income tax
305.630 Compliance with city or county income tax ordinance re­quired
305.635 Rate of with­hold­ing to be designated by city or county
305.640 Discrimina­tion among employers prohibited
305.645 Depart­ment of Revenue to provide services to po­lit­i­cal subdivisions
305.653 Multistate Tax Compact
305.690 Defini­tions for ORS 305.690 to 305.753
305.695 Oregon Charitable Checkoff Commission
305.700 Officers
305.705 Duties of chairper­son
305.710 Notice of availability of space in tax return for checkoffs
305.715 Determina­tion of eligibility
305.720 Qualifica­tion for entity for contribu­tions by checkoff
305.723 Eligibility roster
305.725 Applica­tion of entity
305.727 Instruc­tion list­ing
305.729 Signature exemp­tion for applica­tions by certain entities
305.730 Financial report of entity
305.735 Effect of qualifica­tion
305.740 Standards for continuing eligibility
305.745 Inclusion of eligible entities on tax return
305.747 Administrative expenses
305.751 Rules
305.753 State Treasurer may solicit dona­tions to eligible entities
305.754 Designa­tion of contribu­tion to po­lit­i­cal party on income tax return
305.756 Oregon Political Party Fund
305.757 Pay­ments to treasurers of po­lit­i­cal parties
305.758 Pay­ment to po­lit­i­cal party considered contribu­tion for purposes of campaign finance regula­tion
305.759 Contribu­tion to po­lit­i­cal party on income tax return not to be claimed as tax credit
305.760 Paying over funds to State Treasurer and writing checks for refunds
305.762 Elec­tion for direct deposit of per­sonal income tax refund
305.765 Refund of taxes adjudged invalid
305.770 Report of taxpayers paying invalid tax
305.775 Interest on amount of refund in certain cases
305.780 Taxes due prior to year in which suit brought
305.785 Appropria­tion
305.790 Manner of pay­ment of certain costs and expenses
305.792 Surplus refund dona­tions to educa­tion
305.794 Transfer to State School Fund
305.796 Elec­tion to contribute refund to account in Oregon 529 Savings Network
305.799 Elec­tion to contribute refund to Oregon Depart­ment of Veterans’ Affairs Veterans Su­i­cide Preven­tion and Outreach Program
305.810 Verifica­tion of return, state­ment or docu­ment filed under tax laws
305.815 False return, state­ment or docu­ment prohibited
305.820 Date when writing, remittance or electronic filing deemed received by tax officials
305.822 Prohibi­tion on state or local tax on Internet access
305.823 Local govern­ment tax on telephone services prohibited
305.830 Collec­tion of fines, penalties and forfeitures
305.840 Forms furnished by county assessors
305.842 Applica­tion of Internal Revenue Code to certain prop­erty tax laws
305.845 Remedies exclusive
305.850 Use of collec­tion agency
305.860 State­ment of rights of taxpayers
305.865 Taxpayer rights
305.870 Personnel evalua­tion not based on amount of taxes collected
305.875 Rights of taxpayer in meeting or communica­tion with depart­ment
305.880 Waiver of interest or penalty when depart­ment misleads taxpayer
305.885 Right of clear explana­tion
305.890 Right to enter into agree­ment to satisfy liability in install­ment pay­ments
305.895 Ac­tion against prop­erty before issuance of warrant prohibited
305.900 Short title
305.990 Criminal penalties
305.992 Civil penalty for failure to file return for three consecutive years
305.275¹
Persons who may appeal due to acts or omissions
(1) Any person may appeal under this subsection to the magistrate division of the Oregon Tax Court as provided in ORS 305.280 (Time for filing appeals) and 305.560 (Appeals procedure generally), if all of the following criteria are met:
(a) The person must be aggrieved by and affected by an act, omission, order or determination of:
(A) The Department of Revenue in its administration of the revenue and tax laws of this state;
(B) A county board of property tax appeals other than an order of the board;
(C) A county assessor or other county official, including but not limited to the denial of a claim for exemption, the denial of special assessment under a special assessment statute, or the denial of a claim for cancellation of assessment; or
(D) A tax collector.
(b) The act, omission, order or determination must affect the property of the person making the appeal or property for which the person making the appeal holds an interest that obligates the person to pay taxes imposed on the property. As used in this paragraph, an interest that obligates the person to pay taxes includes a contract, lease or other intervening instrumentality.
(c) There is no other statutory right of appeal for the grievance.
(2) Except as otherwise provided by law, any person having a statutory right of appeal under the revenue and tax laws of the state may appeal to the tax court as provided in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally).
(3) If a taxpayer may appeal to the board of property tax appeals under ORS 309.100 (Petitions), then no appeal may be allowed under this section. The appeal under this section is from an order of the board as a result of the appeal filed under ORS 309.100 (Petitions) or from an order of the board that certain corrections, additions to or changes in the roll be made.
(4) A county assessor who is aggrieved by an order of the county board of property tax appeals may appeal from the order as provided in this section, ORS 305.280 (Time for filing appeals) and 305.560 (Appeals procedure generally). [1977 c.870 §5; 1985 c.85 §10; 1987 c.512 §4; 1991 c.459 §12; 1993 c.270 §7; 1995 c.79 §107; 1995 c.650 §7; 1997 c.541 §§52,52a,53,53a; 1999 c.314 §62; 1999 c.340 §2; 2011 c.111 §3]
Plaintiffs were entitled to ap­peal to Depart­ment of Revenue under this sec­tion when significant change of posi­tion by assessor affecting their prop­erty occurred too late to allow them to ap­peal to board of equaliza­tion. Moore v. Dept. of Rev., 4 OTR 573 (1971)
Jurisdic­tion over ques­tion of ap­pli­ca­bil­i­ty of partial exemp­tion lies not with board of equaliza­tion under ORS 309.100 (Petitions), but pursuant to pro­vi­sions of [former] ORS 306.520. Heenan and Domogalla v. Dept. of Rev., 5 OTR 78 (1972)
Emanuel Lutheran Charity Bd. v. Dept. of Rev., 4 OTR 410 (1971), aff'd 263 Or 287, 502 P2d 251 (1972)
Appealing party from an order of Multnomah County Board of Equaliza­tion reducing true cash value must be Depart­ment of Administrative Services of Multnomah County, acting through its appropriate of­fi­cer. Multnomah County v. Dept. of Revenue, 8 OTR 422 (1980)
After valua­tion of prop­erty is placed on tax rolls and affirmed by a board of equaliza­tion, assessor may not correct "value judg­ment" and is not aggrieved party for purposes of this sec­tion. Wynne v. Dept of Revenue, 9 OTR 378 (1983)
Appeal under this sec­tion of alleged overvalua­tion of prop­erty in one tax year was insufficient to invoke depart­ment's supervisory authority under ORS 306.115 (General supervision over property tax system) to correct erroneous valua­tions made in earlier years. ESCO Corp. v. Dept. of Rev., 307 Or 639, 772 P2d 413 (1989)
Where legislature recognized taxpayer's interest in [former] ORS 311.215 and assessor denied relief plaintiff was seeking, plaintiff-taxpayer was aggrieved by act or omission of assessor and has standing to seek writ of mandamus against county assessor. NW Medical Lab. v. Good Samaritan Hospital, 309 Or 262, 786 P2d 718 (1990)
Appeal of disqualifica­tion for special farm use assess­ment must be made directly to depart­ment. Glancy v. Dept. of Rev., 12 OTR 117 (1991)
Where taxpayer challenges prop­erty assess­ment, de novo nature of pro­ceed­ing permits assessor to introduce evidence es­tab­lishing market value higher than ap­pealed valua­tion and to obtain increased assess­ment. Clark v. Dept. of Revenue, 14 OTR 221 (1997)
To be "aggrieved," taxpayer must have immediate claim of wrong. Kaady v. Dept. of Revenue, 15 OTR 124 (2000)
308.709 Applica­tion pro­ce­dure