2017 ORS 305.490¹
Filing fees
  • recovery of certain costs and disbursements
  • additional recovery for certain taxpayers
  • disposition of receipts

(1)(a) Plaintiffs or petitioners filing a complaint or petition in the tax court shall pay the filing fee established under ORS 21.135 (Standard filing fee) at the time of filing for each complaint or petition.

(b) In addition to the fee imposed under paragraph (a) of this subsection, plaintiffs or petitioners filing a complaint under ORS 305.501 (Appeals to tax court to be heard by magistrate division) (5) shall pay the filing fee established under ORS 21.135 (Standard filing fee) at the time of filing the complaint.

(2) Neither the State of Oregon, nor any county, school district, municipal corporation or other public corporation therein, nor any officer of any such public political division or corporation, appearing in the representative capacity of the officer of any public political division or corporation, shall be required to pay the fee prescribed under this section. The party entitled to costs and disbursements on such appeal shall recover from the opponent of the party the amount so paid upon order of the court, as in equity suits in the circuit court.

(3)(a) If, in any proceeding before the tax court judge involving taxes upon or measured by net income in which an individual taxpayer is a party, or involving inheritance or estate taxes, the court grants a refund claimed by the executor or taxpayer or denies in part or wholly an additional assessment of taxes claimed by the Department of Revenue to be due from the estate or taxpayer, the court may allow the taxpayer, in addition to costs and disbursements, the following:

(A) Reasonable attorney fees for the proceeding under this subsection and for the prior proceeding in the matter, if any, before the magistrate; and

(B) Reasonable expenses as determined by the court. Expenses include accountant fees and fees of other experts incurred by the executor or individual taxpayer in preparing for and conducting the proceeding before the tax court judge and the prior proceeding in the matter, if any, before the magistrate.

(b) Payment of attorney fees or reasonable expenses under this subsection shall be made by the Department of Revenue in the manner provided by ORS 305.790 (Manner of payment of certain costs and expenses).

(4)(a) If, in any proceeding before the tax court judge involving ad valorem property taxation, exemptions, special assessments or omitted property, the court finds in favor of the taxpayer, the court may allow the taxpayer, in addition to costs and disbursements, the following:

(A) Reasonable attorney fees for the proceeding under this subsection and for the prior proceeding in the matter, if any, before the magistrate; and

(B) Reasonable expenses as determined by the court. Expenses include fees of experts incurred by the individual taxpayer in preparing for and conducting the proceeding before the tax court judge and the prior proceeding in the matter, if any, before the magistrate.

(b) Payment of attorney fees or reasonable expenses under this subsection shall be made by the Department of Revenue in the manner provided by ORS 305.790 (Manner of payment of certain costs and expenses).

(5) All fees and other moneys received or collected by the clerk by virtue of the office of the clerk shall be paid over to the State Treasurer and shall be held by the clerk in the General Fund as miscellaneous receipts. [1961 c.533 §15(1), (3); 1965 c.6 §7; 1971 c.265 §1; 1977 c.870 §32; 1993 c.612 §1; 1995 c.650 §6; 1997 c.99 §§40,41; 1999 c.21 §10; 2001 c.287 §1; 2005 c.345 §8; 2009 c.53 §1; 2011 c.526 §24; 2011 c.595 §62; 2012 c.48 §12]

Notes of Decisions

Guide­lines for award of attorney fees to taxpayer or executor in ac­tion involving income taxes include assess­ment of ac­tions of both Dept. of Revenue and taxpayer, benefit to general public and what is just and equitable. Romani v. Dept. of Rev., 10 OTR 64 (1985)

“Reasonable expenses” under this sec­tion is intended to reimburse items similar to those defined by ORCP 68A (2). Romani v. Dept. of Rev., 10 OTR 64 (1985)

No statutory authority existed for corporate taxpayers to recover “reasonable expenses” and since issues for resolu­tion were resolved on legal principles, taxpayer’s expert witnesses were not necessary. PGE v. Dept. of Rev., 11 OTR 78 (1988)

Tax Court had no statutory authority to award attorney fees on ap­peal involving prop­erty tax assess­ments because this sec­tion allows for award of attorney fees only in per­sonal income tax, gift and inheritance cases. Dennehy v. Dept. of Rev., 308 Or 423, 781 P2d 346 (1989)

Tax court will consider whether laws, administrative rules or tax forms are ambiguous as valid factor under ORS 20.075 (Factors to be considered by court in awarding attorney fees) in determining whether to award taxpayer attorney fees. Dept. of Revenue v. Rakocy, 15 OTR 389 (2001)

Where right to attorney fees arises under this sec­tion, no pleading asserting right to attorney fees need be filed. McKee v. Dept. of Revenue, 18 OTR 58 (2004)

Obliga­tion of Depart­ment of Revenue to pay attorney fees arising under this sec­tion exists whether or not depart­ment actively participates in pro­ceed­ing. McKee v. Dept. of Revenue, 18 OTR 58 (2004)

Govern­mental agency’s erroneous but reasonable interpreta­tion of statute that increases taxpayer’s tax basis is not alone sufficient basis for discre­tionary award of attorney fees. Clackamas County Assessor v. Village at Main Street, 352 Or 144, 282 P3d 814 (2012)

Like tax court, Magistrate Division is authorized to award costs and disburse­ments. Wihtol I v. Dept. of Revenue, 21 OTR 260 (2013)

Law Review Cita­tions

48 WLR 147 (2011)

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 (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 305, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano305.­html (2017) (last ac­cessed Mar. 30, 2018).
 
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.