ORS 305.287¹
Determination of real market value of property tax account or components

Whenever a party appeals the real market value of one or more components of a property tax account, or accounts that constitute a unit of property within the meaning of ORS 310.160 (Unit of property) (1), any other party to the appeal may seek a determination from the body or tribunal of the total real market value of the unit of property, the real market value of any or all of the other components of the tax account or the unit of property, or both. [2011 c.397 §2; 2015 c.37 §1]

Notes of Decisions

This sec­tion applies to reviews by county board of prop­erty tax ap­peals, Magistrate Division and Regular Division but not to ap­peals from Regular Division to Supreme Court because Supreme Court is limited in scope of review by ORS 305.445 (Appeals to Supreme Court) that does not permit Supreme Court to engage in original fact finding, so long as ap­peal to board, Magistrate Division or Regular Division was filed after effective date of this sec­tion. Village at Main Street Phase II v. Dept. of Revenue, 356 Or 164, 339 P3d 428 (2014)

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); 48 WLR 147 (2011)

1 Legislative Counsel Committee, CHAPTER 305—Administration of Revenue and Tax Laws; Appeals, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors305.­html (2019) (last ac­cessed May 16, 2020).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2019, Chapter 305, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano305.­html (2019) (last ac­cessed May 16, 2020).
 
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