ORS 305.583
Interested taxpayer petitions for certain determinations

  • petition contents
  • manner and time for filing
  • classification notice requirements
  • bond proceed use notice requirements

(1)

An interested taxpayer may petition the regular division of the Oregon Tax Court to determine a question described in ORS 305.580 (Exclusive remedies for certain determinations).

(2)

Intentionally left blank —Ed.

(a)

For purposes of this section and a question described in ORS 305.580 (Exclusive remedies for certain determinations) (1)(a), “interested taxpayer” means a person that is subject to the tax, fee, charge or assessment in question.

(b)

For purposes of this section and a question described in ORS 305.580 (Exclusive remedies for certain determinations) (1)(b), “interested taxpayer” means a person that is subject to a tax, fee, charge or assessment that is pledged to secure or available for payment of bonded indebtedness described in section 11 (11)(d), Article XI of the Oregon Constitution.

(3)

The petition shall be filed and perfected in the following manner only:

(a)

The petitioner shall file a petition with the clerk of the tax court at its principal office in Salem, Oregon. The petition shall name as respondent the government unit that imposes the tax, fee, charge or assessment, that issues the bonded indebtedness or, in the case of an urban renewal agency, that receives the taxes. The filing in the tax court shall constitute the perfection of the petition. The clerk of the tax court shall serve the government unit by mailing a copy of the petition to the recording officer or chief administrative officer of the local government unit or to the Attorney General if the tax, fee, charge or assessment in question is imposed by the State of Oregon. The clerk also shall serve a copy of any petition naming a local government unit as respondent upon the Oregon Department of Justice.

(b)

The petition shall state the facts and grounds upon which the petitioner contends that the tax, fee, charge or assessment is affected by section 11 or 11b, Article XI of the Oregon Constitution, or that a use of the proceeds of bonded indebtedness is not authorized. The case shall proceed thereafter in the manner provided for appeals concerning ad valorem property tax assessments. ORS 305.405 (Oregon Tax Court) to 305.494 (When shareholder may represent corporation in tax court proceedings) shall apply to such actions.

(4)

Intentionally left blank —Ed.

(a)

Except as provided in subsections (5) to (8) of this section, in the case of a question regarding the effect of the limits of section 11b, Article XI of the Oregon Constitution, on any tax, fee, charge or assessment that is imposed under a resolution or ordinance approved by the governing body of a local government unit, the petition shall be filed within 60 days after the action of the governing body approving the ordinance or resolution, adopting a new ordinance or resolution or changing an existing ordinance or resolution under which the tax, fee, charge or assessment is imposed, if the resolution or ordinance includes a classification of the tax, fee, charge or assessment as subject to or not subject to section 11 or 11b, Article XI of the Oregon Constitution. If the local government unit has not classified the tax, fee, charge or assessment, the petition shall be filed within 60 days after the later of:

(A)

The last date, but no later than November 15, that the tax statements were mailed for the tax year in which the tax, fee, charge or assessment was imposed; or

(B)

The date of imposition of the tax, fee, charge or assessment on the petitioner.

(b)

If the local government unit adopts an ordinance or resolution classifying all or any of the taxes, fees, charges or assessments it imposes as subject to or not subject to section 11 or 11b, Article XI of the Oregon Constitution, as described in ORS 310.145 (Ordinance or resolution classifying and categorizing taxes subject to 1990 Measure 5 limits), the petition shall be filed within 60 days after the governing body adopts the ordinance or resolution.

(5)

In the case of a question concerning any tax, fee, charge or assessment that is characterized by the local government unit as an assessment for local improvements, the petition shall be filed within 60 days after the local government unit gives notice of its intention to characterize the charge as an assessment for local improvements. Notice may be given to affected property owners by the local government unit either when a local improvement district is formed, in a notice of intent to assess given by the local government unit or by other individual notice prior to assessment. Notice shall be given no later than the date the assessment is imposed. Notice given as provided under this subsection is in lieu of the notice required under subsection (9) of this section.

(6)

In the case of a question concerning any taxes levied to pay principal and interest on bonded indebtedness approved by the governing body of a local government unit, the petition shall be filed within 60 days after the date the issuance of the bonded indebtedness was approved by the governing body of the local government unit if the resolution or ordinance of the governing body authorizing issuance of the bonded indebtedness includes a classification of the bonded indebtedness as subject to or not subject to the limits of section 11 or 11b, Article XI of the Oregon Constitution. If the local government unit has not classified the bonded indebtedness, the petition shall be filed within 60 days after the date specified in subsection (4)(a) of this section.

(7)

In the case of a question concerning any taxes levied to pay principal and interest on bonded indebtedness not subject to the limits of section 11 or 11b, Article XI of the Oregon Constitution, that was approved by the electors of the local government unit at an election held on or after September 29, 1991, the petition shall be filed within 60 days after the date of the election at which the question of issuing the bonded indebtedness was approved by the electors of the local government unit.

(8)

In the case of a question concerning the effect of section 11 or 11b, Article XI of the Oregon Constitution, on any tax, fee, charge or assessment imposed by the state, the petition shall be filed within 60 days after the first imposition of the tax, fee, charge or assessment by a state agency. For purposes of this subsection, a tax, fee, charge or assessment shall be considered imposed when it is due as provided by statute or when the state agency notifies a person that the tax, fee, charge or assessment is due.

(9)

A local government unit:

(a)

Shall give notice of its adoption of an ordinance or resolution classifying any of its taxes, fees, charges or assessments as not being subject to the limits of section 11 or 11b, Article XI of the Oregon Constitution, by publishing, within 15 days after adoption of the ordinance or resolution, an advertisement in a newspaper of general circulation in the county in which the local government unit is located or, if there is no newspaper of general circulation, in a newspaper of general circulation in a contiguous county.

(b)

May give notice of its adoption of an ordinance or resolution specifying the authorized uses of the proceeds of bonded indebtedness by publishing, within 15 days after adoption of the ordinance or resolution, an advertisement in a newspaper of general circulation in the county in which the local government unit is located or, if there is no newspaper of general circulation, in a newspaper of general circulation in a contiguous county.

(10)

A notice described in subsection (9) of this section shall:

(a)

Appear in the general news section of the newspaper, not in the classified advertisements;

(b)

Measure at least three inches square;

(c)

Be printed in a type size at least equal to 8-point type; and

(d)

State that the local government unit has adopted a resolution or ordinance:

(A)

Classifying one or more of its taxes, fees, charges or assessments as not being subject to the limits of section 11 or 11b, Article XI of the Oregon Constitution, that the reader may contact a designated individual within the local government unit to obtain a copy of the ordinance or resolution and that judicial review of the classification of the taxes, fees, charges or assessments may be sought within 60 days of the date of the resolution or ordinance; or

(B)

Specifying the authorized uses of the proceeds of bonded indebtedness, that the reader may contact a designated individual within the local government unit to obtain a copy of the ordinance or resolution and that judicial review of the specification of authorized uses may be sought within 60 days of the date of the resolution or ordinance.

(11)

An ordinance or resolution that results in a mere change in the amount of a tax, fee, charge or assessment and does not result in a change in the characteristics or attributes of the tax, fee, charge or assessment, or contain a change in purpose to which the revenue is applied, may not be considered a change that may result in a proceeding commenced under subsection (4) of this section.

(12)

In the case of a question concerning the authorized uses of the proceeds of bonded indebtedness, the petition must be filed within 60 days after the adoption of the ordinance or resolution described in subsection (9)(b) of this section or, if the governing body has not published the notice described in subsection (9)(b) of this section, the petition must be filed within 180 days after the questioned use of the proceeds is made. [1991 c.459 §26; 1993 c.18 §66; 1993 c.270 §19; 1995 c.79 §110; 1995 c.650 §73; 1997 c.541 §§78,78a,79,79a; 1999 c.340 §9; 2003 c.195 §20; 2005 c.225 §5; 2005 c.443 §18; 2011 c.256 §3]

Source: Section 305.583 — Interested taxpayer petitions for certain determinations; petition contents; manner and time for filing; classification notice requirements; bond proceed use notice requirements, https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html.

Notes of Decisions

Water improvement district formed under ORS chapter 554 is unit of government for purposes of filing suit under this section. Comeaux v. Water Wonderland Improvement Dist., 12 OTR 132 (1992), aff’d 315 Or 562, 847 P2d 841 (1993)

Requirement that appeal be filed within 60 days does not violate federal due process. Tilbury v. Multnomah County, 13 OTR 157 (1994), aff’d 322 Or 112, 902 P2d 577 (1995)

Petition seeking determination whether tax assessment or other charge is subject to limitations of section 11b, Article XI of Oregon Constitution, must be timely filed where local government makes specified type of classification or characterization notwithstanding that assessment or charge may not be imposed until later time. ZRZ Properties, LLC v. City of Portland, 18 OTR 284 (2005)

305.005
Definitions
305.015
Policy
305.025
Department of Revenue
305.035
Director of Department of Revenue
305.045
Duties of director
305.057
Delegation of authority
305.060
Offices of department
305.063
Department of Revenue Administration Account
305.065
Deputy director
305.075
Employees
305.078
Authority of Department of Revenue to require fingerprints
305.079
Charges for maps, documents or publications
305.081
Definitions
305.084
Financial institution data match system
305.086
Delinquent child support obligor
305.088
Disclosure of transmission prohibited
305.091
Authorized purposes
305.094
Rules
305.100
Rules
305.102
Local budget and property tax law
305.105
Declaratory rulings by department
305.110
Duty to construe tax laws
305.120
Enforcement of tax laws
305.125
Application of administrative rules
305.127
Means of providing notice required by department
305.130
Department as party to actions involving property subject to certain tax liens
305.140
Power to release real property from certain tax liens
305.145
When interest required to be waived
305.150
Closing agreements
305.155
Cancellation of uncollectible tax
305.157
Extending statutory periods of limitation
305.160
Reports from public officers
305.170
Complaints concerning tax laws
305.180
Effect of tax warrant for purposes of out-of-state collection
305.182
Filing of warrants for unpaid taxes
305.184
Certificate of outstanding warrants
305.190
Subpoenaing and examining witnesses, books and papers
305.192
Disclosure of books and papers relating to appraisal or assessment of industrial property
305.193
Disclosure of tax information to designated persons
305.195
Written interrogatories
305.200
Witness fees and mileage
305.215
Conflicting claims for personal income tax items
305.217
When deduction for amounts paid as wages or remuneration permitted
305.220
Interest on deficiency, delinquency or refunds
305.222
Determination of interest rate
305.225
Request of assistance by law enforcement agency
305.228
Penalty for second dishonored payment of taxes
305.229
When penalties not imposed
305.231
Department of Revenue to transfer moneys to Drug Treatment and Recovery Services Fund
305.239
Qualifications of persons representing taxpayer
305.242
Representation before department or magistrate of designated partnership tax matters
305.245
Representation before tax court magistrate by officer or employee of county or department
305.260
Representation before department or magistrate by former department personnel prohibited
305.261
Department to establish program to assist tax practitioners
305.262
Department to establish program dedicating resources to assisting representatives of corporations
305.263
Order requiring filing report or return
305.265
Deficiency notice
305.267
Extension of time to issue notice of deficiency or assessment
305.270
Refund of excess tax paid
305.271
Refund transfer or assignment prohibited
305.275
Persons who may appeal due to acts or omissions
305.280
Time for filing appeals
305.285
Correction of tax and assessment rolls for subsequent tax years during pendency of appeal
305.286
Potential refund credit in property tax appeals
305.287
Determination of real market value of property tax account or components
305.288
Valuation changes for residential property substantial value error or for good and sufficient cause
305.290
Extension of time for making assessment due to bankruptcy
305.295
Cancellation of tax, penalty or interest
305.305
Procedure where deficiency based on federal or other state audit report
305.330
Tax liability of reorganized business entity
305.375
Disposition of penalties
305.380
Definitions for ORS 305.385
305.385
Agencies to supply licensee and contractor lists
305.390
Subpoenas of records containing information on industrial plant for use to determine value of different industrial plant
305.392
Process for limiting scope of third-party subpoena
305.394
When industrial plant owner may choose not to produce information sought by subpoena
305.396
Protection of confidentiality of industrial property information obtained by subpoena
305.398
Disclosure and use of industrial property confidential information obtained by third-party subpoena
305.400
Payment of costs of subpoena compliance
305.403
Appeal of value of state-appraised industrial property in tax court
305.404
Oregon Tax Court
305.405
Oregon Tax Court
305.410
Authority of court in tax cases within its jurisdiction
305.412
Jurisdiction to determine value
305.415
Service of papers and process
305.418
When transmitted complaint or petition considered to be filed
305.419
Tax, penalty and interest payable before appeal
305.420
Issuance of subpoenas
305.422
Waiver of penalty for failure to timely file property return
305.425
Proceedings to be without jury and de novo
305.427
Burden of proof in tax court proceedings
305.430
Hearings to be open to public
305.437
Damages for frivolous or groundless appeal or appeal to delay
305.440
Finality of unappealed decision of tax court
305.445
Appeals to Supreme Court
305.447
Recovery by taxpayer of certain costs and expenses upon appeal to Supreme Court
305.450
Publication of tax court decisions
305.452
Election and term of judge
305.455
Qualifications of judge
305.460
Salary, expenses, disability and retirement of judge and magistrates
305.470
Presiding judge
305.475
Offices of tax court
305.480
State Court Administrator as administrator and clerk
305.485
Records
305.487
Findings and policy
305.489
Considerations in adopting rules
305.490
Filing fees
305.492
Fees and expenses of witnesses
305.493
Fees for transcripts or copies of records
305.494
When shareholder may represent corporation in tax court proceedings
305.498
Magistrates
305.501
Appeals to tax court to be heard by magistrate division
305.505
Magistrate division records
305.525
Notice to taxpayer of right to appeal
305.560
Appeals procedure generally
305.565
Stay of collection of taxes, interest and penalties pending appeal
305.570
Standing to appeal to regular division of tax court
305.575
Authority of tax court to determine deficiency
305.580
Exclusive remedies for certain determinations
305.583
Interested taxpayer petitions for certain determinations
305.585
Local government petitions concerning taxes of another local government under 1990 Measure 5
305.586
Legislative findings
305.587
Tax court findings
305.589
Judicial declarations
305.591
Court determination that 1990 Measure 5 tax limit is inapplicable
305.605
Application of tax laws within federal areas in state
305.610
Reciprocal recognition of tax liability
305.612
Reciprocal offset of tax refunds in payment of liquidated debt or certain amounts payable
305.615
Apportionment of moneys received from United States in lieu of property taxes
305.620
Collection and distribution of local taxes on income and sales
305.625
State and political subdivisions are employers for purpose of withholding city or county income tax
305.630
Compliance with city or county income tax ordinance required
305.635
Rate of withholding to be designated by city or county
305.640
Discrimination among employers prohibited
305.645
Department of Revenue to provide services to political subdivisions
305.653
Multistate Tax Compact
305.660
Director of department to represent state
305.665
Appointment of consultants from political subdivisions imposing taxes having multistate impact
305.675
Application of compact provisions relating to interstate audits
305.676
Mediation and arbitration laws not applicable to Multistate Tax Commission processes
305.685
Multistate Tax Commission Revolving Account
305.690
Definitions for ORS 305.690 to 305.753
305.695
Oregon Charitable Checkoff Commission
305.700
Officers
305.715
Determination of eligibility
305.720
Qualification for entity for contributions by checkoff
305.725
Application of entity
305.730
Financial report of entity
305.740
Commission examination for continuing eligibility
305.745
Inclusion of eligible entities on schedule of tax return
305.747
Administrative expenses
305.753
State Treasurer may solicit donations to eligible entities
305.754
Designation of contribution to political party on income tax return
305.756
Oregon Political Party Fund
305.757
Payments to treasurers of political parties
305.758
Payment to political party considered contribution for purposes of campaign finance regulation
305.759
Contribution to political party on income tax return not to be claimed as tax credit
305.760
Paying over funds to State Treasurer and writing checks for refunds
305.762
Election for direct deposit of personal income tax refund
305.765
Refund of taxes adjudged invalid
305.770
Report of taxpayers paying invalid tax
305.775
Interest on amount of refund in certain cases
305.780
Taxes due prior to year in which suit brought
305.785
Appropriation
305.790
Manner of payment of certain costs and expenses
305.792
Surplus refund donations to education
305.794
Transfer to State School Fund
305.796
Election to contribute refund to account in Oregon 529 Savings Network
305.800
Taxpayer Advocate
305.801
Authority of Taxpayer Advocate to issue order to department
305.802
Report to Legislative Assembly
305.803
Rulemaking by department
305.804
Duty of tax professional to notify department of breach of security
305.806
Posting of information about debtors with delinquent tax debt on department website
305.810
Verification of return, statement or document filed under tax laws
305.815
False return, statement or document prohibited
305.820
Date when writing, remittance or electronic filing deemed received by tax officials
305.822
Prohibition on state or local tax on Internet access
305.823
Local government tax on telephone services prohibited
305.830
Collection of fines, penalties and forfeitures
305.840
Forms furnished by county assessors
305.842
Application of Internal Revenue Code to certain property tax laws
305.845
Remedies exclusive
305.850
Use of collection agency
305.860
Statement of rights of taxpayers
305.865
Taxpayer rights
305.870
Personnel evaluation not based on amount of taxes collected
305.875
Rights of taxpayer in meeting or communication with department
305.880
Waiver of interest or penalty when department misleads taxpayer
305.885
Right of clear explanation
305.890
Right to enter into agreement to satisfy liability in installment payments
305.895
Action against property before issuance of warrant prohibited
305.900
Short title
305.990
Criminal penalties
305.992
Civil penalty for failure to file return for three consecutive years
305.994
Civil penalties imposed on financial institution
Green check means up to date. Up to date