ORS 305.280¹
Time for filing appeals
  • denial of appeal

(1) Except as otherwise provided in this section, an appeal under ORS 305.275 (Persons who may appeal due to acts or omissions) (1) or (2) shall be filed within 90 days after the act, omission, order or determination becomes actually known to the person, but in no event later than one year after the act or omission has occurred, or the order or determination has been made. An appeal under ORS 308.505 (Definitions for ORS 308.505 to 308.665) to 308.665 (Railroad car exemption) shall be filed within 90 days after the date the order is issued under ORS 308.584 (Request for conference to modify tentative assessment) (3). An appeal from a supervisory order or other order or determination of the Department of Revenue shall be filed within 90 days after the date a copy of the order or determination or notice of the order or determination has been served upon the appealing party by mail as provided in ORS 306.805 (Service of orders of department).

(2) An appeal under ORS 323.416 (Appeals to Tax Court) or 323.623 (Appeals) or from any notice of assessment or refund denial issued by the Department of Revenue with respect to a tax imposed under ORS chapter 118, 308, 308A, 310, 314, 316, 317, 318, 321 or this chapter, or collected pursuant to ORS 305.620 (Collection and distribution of local taxes on income and sales), shall be filed within 90 days after the date of the notice. An appeal from a proposed adjustment under ORS 305.270 (Refund of excess tax paid) shall be filed within 90 days after the date the notice of adjustment is final.

(3) Notwithstanding subsection (2) of this section, an appeal from a notice of assessment of taxes imposed under ORS chapter 314, 316, 317 or 318 may be filed within two years after the date the amount of tax, as shown on the notice and including appropriate penalties and interest, is paid.

(4) Except as provided in subsection (2) of this section or as specifically provided in ORS chapter 321, an appeal to the tax court under ORS chapter 321 or from an order of a county board of property tax appeals shall be filed within 30 days after the date of the notice of the determination made by the department or date of mailing of the order, date of publication of notice of the order or date of mailing of the notice of the order to the taxpayer, whichever is applicable.

(5) If the tax court denies an appeal made pursuant to this section on the grounds that it does not meet the requirements of this section or ORS 305.275 (Persons who may appeal due to acts or omissions) or 305.560 (Appeals procedure generally), the tax court shall issue a written decision rejecting the petition and shall set forth in the decision the reasons the tax court considered the appeal to be defective. [1977 c.870 §6; 1979 c.687 §1; 1985 c.61 §2; 1991 c.67 §76; 1993 c.270 §8; 1995 c.650 §8; 1997 c.99 §§32,33; 1997 c.541 §§55,56; 1999 c.249 §2; 1999 c.314 §90; 1999 c.340 §3; 2003 c.804 §63a; 2007 c.616 §11]

Note: Section 17, chapter 616, Oregon Laws 2007, provides:

Sec. 17. Sections 2 [308.582 (Notice of tentative assessment)], 3 [308.584 (Request for conference to modify tentative assessment)] and 7 to 10 [308.624 (Correction of certified roll) to 308.636 (Correction of assessment roll to reflect omitted property)] of this 2007 Act and the amendments to ORS 305.280 (Time for filing appeals), 308.540 (Department to prepare assessment roll), 308.580 (Notice of meeting to review tentative assessment roll), 308.585 (Delivery of tentative assessment roll to director), 308.590 (Review and correction of tentative assessment roll), 308.595 (Notice when valuation increased or omitted property placed on tentative assessment roll), 308.600 (Director's examination of rolls), 308.605 (Entry of corrections and changes), 308.610 (Oath of director upon completion of review) and 308.810 (Association to file statement) by sections 1, 4 to 6 and 11 to 16 of this 2007 Act apply to assessment rolls initially prepared or corrected on or after the effective date of this 2007 Act [January 1, 2008]. [2007 c.616 §17]

Notes of Decisions

If ap­peal is not taken within ap­peal period specified, assess­ment is final. Arnold v. Dept. of Rev., 12 OTR 69 (1991)

Failure to furnish assessor copy of formal board order as re­quired under ORS 309.110 (Disposition of petitions) is good and sufficient cause for assessor's failure to ap­peal value within time re­quired under this sec­tion and assessor may ap­peal value ordered under ORS 306.115 (General supervision over property tax system). Umatilla County Assessor v. Dept. of Rev., 12 OTR 121 (1992)

Where board of equaliza­tion adjusted assessed value of shopping center's tax accounts, assessor was entitled to ap­peal adjust­ment within same period available for taxpayer ap­peal. Bear Creek Plaza v. Dept. of Rev., 12 OTR 272 (1992)

Taxpayer's belief that ap­peal by business partner on identical issue would protect taxpayer's rights did not excuse failure to file ap­peal within time limit. Vanderweele v. Dept. of Rev., 12 OTR 511 (1993)

Date of successful garnish­ment by Depart­ment of Revenue is date of pay­ment of tax for purposes of commencing period within which ap­peal must be filed. Patton v. Dept. of Revenue, 18 OTR 111 (2004)

Limita­tion of extended ap­peal period under this sec­tion to taxes imposed under ORS chapters 314, 316, 317 and 318 prevents applying extended ap­peal period under ORS 321.560 (Audit of returns) to determina­tion of timber taxes. Patton v. Dept. of Revenue, 18 OTR 111 (2004)

Except with regard to paid income taxes, ap­peal from Depart­ment of Revenue ac­tion and pro­ce­dure for seeking refund are independent and mutually exclusive remedies. Patton v. Dept. of Revenue, 18 OTR 111 (2004)

Chapter 305

Notes of Decisions

Policy of efficient and effective tax collec­tion makes doctrine of estoppel against govern­ment in tax cases one of rare applica­tion. Pacific Conference v. Dept. of Rev., 7 OTR 429 (1978)

Law Review Cita­tions

9 WLJ 193-260 (1973)

1 Legislative Counsel Committee, CHAPTER 305—Administration of Revenue and Tax Laws; Appeals, https://­www.­oregonlegislature.­gov/­bills_laws/­Archive/­2007ors305.­pdf (2007) (last ac­cessed Feb. 12, 2009).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 305, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­305ano.­htm (2007) (last ac­cessed Feb. 12, 2009).
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information