2011 ORS § 305.422¹
Waiver of penalty for failure to timely file property return

If a penalty under ORS 308.295 (Penalties for failure to file real property or combined return on time) or 308.296 (Penalty for failure to file return reporting only personal property) for the failure to timely file a real, combined or personal property return as required by ORS 308.290 (Returns) is the subject of an appeal to the tax court, the court may waive the liability for all or a portion of the penalty upon a proper showing of good and sufficient cause. [2001 c.303 §5]