Appeals procedure generally
- procedure when taxpayer is not appellant
- intervention
Source:
Section 305.560 — Appeals procedure generally; procedure when taxpayer is not appellant; intervention, https://www.oregonlegislature.gov/bills_laws/ors/ors305.html
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Notes of Decisions
“Pursuant to this chapter” refers to all appeal rights governed by ORS chapter 305 procedures regardless of chapter under which appeal right is created. J.R. Simplot Co. v. Dept. of Rev., 11 OTR 309 (1989)
Where department fails to act on appeal seeking correction of error under ORS 306.115, failure is not treated as denial of appeal. J.R. Simplot Co. v. Dept. of Rev., 11 OTR 309 (1989)
Forty-five-day period for appeal from order or notice of assessment begins with actual receipt of notice or order. U.S. West Communications, Inc. v. Dept. of Rev., 12 OTR 322 (1992)
Sixty-day appeal period for decisions of department begins to run on date decision is mailed. Mongeon v. Dept. of Revenue, 319 Or 303, 876 P2d 752 (1994)
Service of notice on nonappealing taxpayer within specified time limit is mandatory to perfect appeal unless taxpayer elects to waive enforcement of requirement. Multnomah County v. Dept. of Revenue, 13 OTR 422 (1995), aff’d 325 Or 230, 935 P2d 426 (1997); Tosterud v. Ellis, 329 Or 439, 988 P2d 377 (1999)
“Taxpayer” to be served and having right of appearance is person who pays taxes on subject property. Tosterud v. Ellis, 14 OTR 367 (1998), aff’d 329 Or 439, 988 P2d 377 (1999)