2015 ORS 305.570¹
Standing to appeal to regular division of tax court
  • perfection of appeal

(1)(a) Any person, including a county assessor or county tax collector aggrieved by and affected by a written decision of a tax court magistrate issued under ORS 305.501 (Appeals to tax court to be heard by magistrate division), or any person seeking a remedy in the tax court provided by statute, other than as provided in ORS 305.275 (Persons who may appeal due to acts or omissions) (1), may appeal to the regular division of the Oregon Tax Court, and appeal shall be perfected in the manner provided in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally).

(b) Except for an appeal brought by a county assessor or county tax collector, the order being appealed under this subsection must affect the person or the property of the person making the appeal or property for which the person making the appeal holds an interest that obligates the person to pay taxes imposed on the property. As used in this paragraph, an interest that obligates the person to pay taxes includes a contract, lease or other intervening instrumentality.

(2) A taxpayer or political subdivision affected by a determination of the Department of Revenue authorized under ORS 305.620 (Collection and distribution of local taxes on income and sales) may appeal to the tax court as provided in ORS 305.620 (Collection and distribution of local taxes on income and sales). [1977 c.870 §13; 1983 c.605 §3; 1983 c.749 §3; 1991 c.459 §29; 1993 c.18 §65; 1995 c.650 §24; 1997 c.541 §75; 1997 c.826 §§4,5; 1999 c.21 §11; 1999 c.340 §4]

Notes of Decisions

Appealing party must be both aggrieved by order and directly affected by order. NW Alliance for Market Equality v. Dept. of Rev., 318 Or 129, 862 P2d 1300 (1993)

Directly affected by means one on whom order has immediate per­sonal effect without intervening instru­mentality or determining influence. NW Alliance for Market Equality v. Dept. of Rev., 318 Or 129, 862 P2d 1300 (1993); Columbia Sun, Inc. v. Dept. of Rev., 321 Or 514, 900 P2d 1039 (1995)

Property lease is intervening instru­ment that prevents lessee from qualifying as taxpayer aggrieved by and directly affected by depart­ment order. Kaup v. Dept. of Revenue, 13 OTR 432 (1996)

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 (2015) (last ac­cessed Jul. 16, 2016).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2015, Chapter 305, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano305.­html (2015) (last ac­cessed Jul. 16, 2016).
 
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.