Oregon Revised Statutes

Or. Rev. Stat. § 173.800 (2026)

Appointing authority for Legislative Revenue Officer; selection of officer

✓ current as of May 2026

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173.800 Appointing authority for Legislative Revenue Officer; selection of officer. (1) As used in ORS 173.800 to 173.850, during the interim between sessions of the Legislative Assembly, “appointing authority” means the Interim Committee on Revenue if created, or, if no Interim Committee on Revenue is created, means the Speaker of the House of Representatives and the President of the Senate. During a session of the Legislative Assembly, “appointing authority” means the House Revenue Committee and the Senate Revenue Committee.

(2) The appointing authority, with the approval of the Speaker of the House of Representatives and the President of the Senate, shall select a Legislative Revenue Officer who shall serve at the pleasure of the appointing authority and under its direction. [1975 c.789 §1]

Notes of Decisions

Cited in 1 case, 1986–1986 · leading case: Union Pac. R.R. v. Dep't of Revenue, 10 Or. Tax 235 (Or. T.C. 1986).

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Union Pac. R.R. v. Dep't of Revenue, 10 Or. Tax 235 (Or. T.C. 1986). “artment of Revenue), to the county tax collector or the tax collector’s representative for the purpose of collecting delinquent personal property taxes, to any reviewing authority as to those returns relating to appeals by taxpayers and to the Legislative Revenue Officer or…”

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