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Oregon Revised Statutes

Or. Rev. Stat. § 294.515 (2026)

Appeal by municipal corporation from Department of Revenue order

✓ current as of May 2026
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      294.515 Appeal by municipal corporation from Department of Revenue order. Any municipal corporation aggrieved by and directly affected by an order of the Department of Revenue relating to the preparation of budgets or the extension of any tax levy may appeal to the Oregon Tax Court in the manner provided by ORS 305.404 to 305.560. [1963 c.576 §33a; 1979 c.689 §2; 1995 c.650 §102]

Notes of Decisions
Cited in 3 cases, 1970–1994 · leading case: Gugler v. Baker Cnty. Educ. Serv. Dist., 740 P.2d 798 (Or. Ct. App. 1987).
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Gugler v. Baker Cnty. Educ. Serv. Dist., 740 P.2d 798 (Or. Ct. App. 1987). “500 and ORS 294.515. Neither of those statutes is relevant here.”
City of Eugene v. Dep't of Revenue, 13 Or. Tax 120 (Or. T.C. 1994). “ORS 294.515. Plaintiffs assert the order is invalid on the ground that defendant acted without or contrary to statutory authority.”
St. Helens Rural Fire Prot. Dist. v. Dep't of Revenue, 4 Or. Tax 186 (Or. T.C. 1970). “The plaintiff has appealed from the Department of Revenue’s order pursuant to ORS 294.515. Such an appeal has priority in hearing and decision over all other cases pending before the Oregon Tax Court.”
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