2017 ORS 305.580¹
Exclusive remedies for certain determinations
  • priority of petitions

(1) The provisions of ORS 305.583 (Interested taxpayer petitions for certain determinations), 305.585 (Local government petitions concerning taxes of another local government under 1990 Measure 5), 305.587 (Tax court findings) and 305.589 (Judicial declarations) shall provide the exclusive remedy for determination of questions concerning:

(a) The effect of the limits of section 11b, Article XI of the Oregon Constitution on taxes, fees, charges and assessments of units of government.

(b) The authorized uses of the proceeds of bonded indebtedness described in section 11 (11)(d), Article XI of the Oregon Constitution.

(2) A petition filed with the regular division of the Oregon Tax Court pursuant to ORS 305.583 (Interested taxpayer petitions for certain determinations), 305.585 (Local government petitions concerning taxes of another local government under 1990 Measure 5), 305.587 (Tax court findings) or 305.589 (Judicial declarations) shall have priority over all other cases pending before the regular division and shall be heard and decided as soon after coming to issue as is reasonably possible. [1991 c.459 §25; 1999 c.340 §8; 2003 c.195 §19]

Notes of Decisions

Taxpayer is precluded from using general refund pro­vi­sion where govern­ment mis­takenly classifies tax with regard to sec­tion 11b, Article XI, Oregon Constitu­tion. Smith v. Multnomah County Board of Commissioners, 12 OTR 377 (1993), aff’d 318 Or 302, 865 P2d 356 (1994)

Tax court has jurisdic­tion to determine whether assess­ment is subject to constitu­tional limits on prop­erty taxes, but cannot address merits of assess­ment. Martin v. City of Tigard, 14 OTR 517 (1999), aff’d 335 Or 444, 72 P3d 619 (2003)

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.