ORS 294.461
Tax certification contrary to law voidable by Oregon Tax Court

  • appeal procedure

(1)

Any ad valorem property tax made contrary to the provisions of ORS 294.305 (Sections constituting Local Budget Law) to 294.565 (Failure to file copy of required budget, reports or other documents) or any other law relating to the making of tax levies shall be voidable as provided in subsection (2) of this section and ORS 310.070 (Procedure when taxes exceed limitations or are incorrectly categorized).

(2)

The county assessor, county court, board of county commissioners, the Department of Revenue, tax supervising and conservation commission or 10 or more interested taxpayers may appeal to the regular division of the Oregon Tax Court and such appeal shall be perfected in the following manner only:

(a)

Within 30 days after the certification of ad valorem property taxes is filed with the county assessor under ORS 310.060 (Notice certifying taxes), the appealing party shall file a complaint with the clerk of the tax court at its principal office in Salem, Oregon. Such filing in the tax court shall constitute the perfection of the appeal. Service upon the Department of Revenue shall be accomplished by the clerk of the tax court filing a copy of the complaint with the Director of the Department of Revenue and with the secretary or clerk of the municipal corporation. When a complaint is filed under this section by 10 or more interested taxpayers, if following perfection of the court’s jurisdiction to hear the case:

(A)

One or more of the taxpayers withdraws from the proceedings, and five or more of the taxpayers do not withdraw, the court shall nevertheless retain jurisdiction to hear the matter; or

(B)

One or more of the taxpayers withdraws from the proceedings, and fewer than five of the taxpayers remain parties and do not withdraw, the court shall not retain jurisdiction to hear the matter but shall dismiss the case with prejudice.

(b)

The complaint shall state the facts and the grounds upon which the plaintiff contends the tax should be voided or modified. The case shall proceed thereafter in the manner provided in ORS 305.405 (Oregon Tax Court) to 305.494 (When shareholder may represent corporation in tax court proceedings).

(3)

If the tax court finds that the budget and the tax certification in question were not prepared and made in substantial compliance with ORS 294.305 (Sections constituting Local Budget Law) to 294.565 (Failure to file copy of required budget, reports or other documents) and any other applicable law relating to the making of ad valorem property taxes, it shall declare void or modify any such tax and shall direct that such action be taken, all as in the circumstances it shall deem appropriate. [Formerly 294.485]

Source: Section 294.461 — Tax certification contrary to law voidable by Oregon Tax Court; appeal procedure, https://www.­oregonlegislature.­gov/bills_laws/ors/ors294.­html.

Notes of Decisions

Doctrine of substantial compliance must be limited to relieving parties from minor irregularities or errors which would not affect substance of statute’s objectives. Dept. of Rev. v. Umatilla County, 10 OTR 309 (1986)

This section does not make Tax Court exclusive forum for all issues that can arise in connection with Local Budget Law but applies only to noncompliance with budget law in connection with preparation and making of budgets and levies; section does not address expenditures made after budget is adopted but which are not authorized in budget or are nominally authorized through procedures which violate budget law. Gugler v. Baker County Education Ser. Dist., 86 Or App 549, 740 P2d 798 (1987), aff’d 305 Or 563, 754 P2d 900 (1988)

As a mechanical proposition and as relevant to unlawful building expenditures alleged in this case, this section could not be a source of redress for improper transfers of appropriations within funds or from one fund to another. Gugler v. Baker County Education Serv. Dist., 86 Or App 549, 740 P2d 798 (1987), aff’d305 Or 563, 754 P2d 900 (1988)

Tax Court’s jurisdiction over Local Budget Law matters is conferred by this section, not ORS 305.410. Gugler v. Baker County Education Serv. Dist., 86 Or App 549, 740 P2d 798 (1987), aff’d305 Or 563, 754 P2d 900 (1988)

Term “interested taxpayer” does not include renter of commercial or residential property or person by virtue of payment of city business occupation taxes. Hermo v. City of Lincoln City, 12 OTR 52 (1991)

Levy challenge procedure does not exempt plaintiff challenging tax base ballot title from general procedural requirements for ballot title challenges. Coultas v. City of Sutherlin, 318 Or 584, 871 P2d 465 (1994)

Attachment to complaint of appendix containing signatures of 10 interested taxpayers is sufficient notwithstanding that not all of taxpayers are listed or signed as plaintiffs on complaint. Luedtke v. Estacada School District #108, 16 OTR 114 (2002)

294.004
Definitions
294.005
Definitions for ORS 294.005 to 294.025
294.010
Surrender of warrants upon payment
294.015
Payment on lost, stolen or destroyed warrants upon affidavit of owner, payee or representative
294.025
Effect of wrongful payment
294.027
Provisions relating to warrants and payment of claims
294.028
Payment of warrants by depository
294.029
Provisions of ORS 294.027 and 294.028 not mandatory
294.030
Deductions for bonds from compensation of municipal and other employees
294.033
Investment of deferred compensation funds
294.035
Investment of funds of political subdivisions
294.040
Restriction on investments under ORS 294.035
294.046
List of approved securities for investment under ORS 294.035
294.047
Loss of principal on liquidation of investments
294.048
Borrowing money when premature withdrawal or liquidation of certain investments would cause loss
294.052
Definitions
294.053
Investment by county in master warrants of county
294.055
Use by counties of moneys received from federal government under the Mineral Leasing Act
294.060
Apportionment of moneys received by counties from federal forest reserves to road and school funds
294.065
Use by counties of moneys received from federal government under the federal Flood Control Act
294.070
Expenditure of Taylor Grazing Act funds
294.080
Disposition of interest earned on funds held by county treasurer
294.090
County orders and vouchers to be numbered to correspond to warrants drawn
294.095
Action or proceeding with respect to budget or levy
294.100
Public official expending money in excess of amount or for different purpose than provided by law unlawful
294.120
Use of facsimile signatures
294.125
Investment of funds authorized by order of governing body
294.135
Investment maturity dates
294.145
Prohibited conduct for custodial officer
294.155
Annual audit report
294.160
Opportunity for public comment on new fee or fee increase
294.175
Definitions
294.178
Assessment grant to county
294.181
Alternative method for certification
294.184
County Assessment Function Funding Assistance Account
294.187
County Assessment and Taxation Fund
294.250
Publication by county governing body of schedule of expenditures and statement of proceedings
294.305
Sections constituting Local Budget Law
294.311
Definitions for ORS 294.305 to 294.565
294.316
Exclusions from scope
294.321
Purposes
294.323
Budget period
294.331
Budget officer
294.333
Basis of accounting used by municipal corporation
294.338
Compliance with Local Budget Law required prior to expenditure or tax certification
294.343
Internal service funds
294.346
Reserve fund established without vote
294.353
Elimination of unnecessary fund
294.358
Expenditure and resource estimate sheets
294.361
Contents of estimate of budget resources
294.368
Determination of estimated tax revenues
294.373
Reserving receipts from revenue-producing property or facility
294.378
Certain interest to be included in budget
294.383
Inclusions in accrued revenues of school, education service, community college and community college service districts using accrual basis of accounting
294.388
Estimates and reconciliation of expenditures and other requirements
294.393
Preparation of estimates by school, education service and community college districts and by municipal corporations operating public utility or hospital
294.398
Estimate of unappropriated ending fund balance for each fund
294.403
Budget message
294.408
Time of making budget message and document
294.414
Budget committee
294.423
Governing body of certain municipal corporations to be budget committee
294.426
Budget committee meeting
294.428
Budget committee hearings
294.431
Submission of budget document to tax supervising and conservation commission before date of public hearing
294.433
Format for notices and summaries
294.438
Publication of notice of meeting, financial summary and budget summary
294.441
Requirements for financial summaries of school, education service and community college districts
294.444
County budget summary of revenues and expenditures funded in part by state resources
294.448
Manner of publication
294.451
Sufficiency of publication of budget documents
294.453
Hearing by governing body on budget document as approved by budget committee
294.456
Governing body to adopt budget, make appropriations, declare and categorize property tax amount or rate
294.458
Filing copy of budget and certain documents with county assessor and Department of Revenue
294.461
Tax certification contrary to law voidable by Oregon Tax Court
294.463
Transfers of appropriations within fund or between funds
294.466
Appropriation of pass-through revenues
294.468
Loans from one fund to another
294.471
Supplemental budget in certain cases
294.473
Procedure when supplemental budget changes estimated expenditures by more than 10 percent
294.474
Requirement to file materials related to measure proposing local option tax or general obligation bond
294.476
Local option tax or bond measure approved after adoption of budget
294.477
Inclusion in budget of estimated requirements for bonds approved at May election
294.478
School or community college district expending federal or state funds in emergency
294.481
Authorization to receive grants or borrow or expend moneys to respond to public emergency
294.490
Department of Revenue not to interfere with fiscal policy of municipal corporation
294.495
Department of Revenue to construe Local Budget Law
294.500
Declaratory ruling by Department of Revenue as to its rules
294.505
Division of Audits to issue notification of budgetary irregularities
294.510
Order for revision of budgetary procedures
294.515
Appeal by municipal corporation from Department of Revenue order
294.520
Priority of appeals under Local Budget Law
294.565
Failure to file copy of required budget, reports or other documents
294.605
Definitions for ORS 294.605 to 294.705
294.608
Populous counties
294.610
Tax supervising and conservation commission
294.615
Oath of commissioner
294.620
Office of commission
294.625
Jurisdiction of commission
294.630
Tax supervising and conservation commission account
294.632
Commission calculation and report of costs
294.635
Submission of budget estimates by levying boards
294.640
Hearing on budget
294.645
Consideration of budget by commission
294.650
Striking unauthorized items from budget
294.655
Hearing on special tax levies and bond issues proposed for elector approval
294.660
Compiling information as to indebtedness
294.665
Levying board to submit audit report or financial statements annually
294.670
Commission may inquire into management, books and systems
294.675
Calling joint meetings of levying boards
294.680
Certifying excessive or unauthorized expenditures to district attorney
294.685
Annual report by commission
294.690
Records and files of commission open to public inspection
294.695
Attorney General as legal advisor and counsel to commission
294.700
Proceedings to collect penalties
294.705
Tax supervising and conservation commission fund
294.710
Procedures for establishing commission
294.725
Definitions for ORS 294.725 to 294.755
294.730
Fund created
294.735
Payments to fund by political subdivisions
294.740
Refund of account balances
294.745
Analysis of fund receipts and expenditures
294.750
Experience and liability of successor political subdivisions
294.755
Payment on quarterly basis
294.805
Definitions for ORS 294.805 to 294.895
294.810
Local and tribal governments authorized to place limited funds in pool
294.815
Period of investments
294.820
Establishment of investment pools by intergovernmental agreement
294.825
State Treasurer as investment officer
294.831
Investment objective
294.835
Standard of care
294.840
Investment policies
294.845
Investment officer to invest, reinvest pool funds
294.847
Prohibited conduct for investment officer
294.850
Contracts with persons to perform investment functions
294.855
Legal opinions
294.860
Custody of investment documents
294.865
Monthly deductions from income received for payment of expenses
294.870
Separate accounts for public bodies
294.875
Monthly report of investments of pool funds
294.880
Program examination and audit
294.882
Merger or subsequent separation of investment pool and Oregon Short Term Fund
294.885
Oregon Short Term Fund Board
294.890
Board members serve without compensation
294.895
Board duties, generally
294.900
“Council of governments” defined
294.905
Budget committee
294.910
Estimates of expenditures
294.915
Notice of budget committee meeting
294.920
Hearing on budget document
294.925
Supplemental budget
294.930
Authority of Department of Revenue
294.950
County revenue sharing with cities
294.960
Collection and disposition of amounts due counties
294.990
Penalties
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