Oregon Revised Statutes

Or. Rev. Stat. § 305.275 (2026)

Persons who may appeal due to acts or omissions

✓ current as of May 2026

Find cases: SyfertCases citing this section ORSoregonlegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

305.275 Persons who may appeal due to acts or omissions. (1) Any person may appeal under this subsection to the magistrate division of the Oregon Tax Court as provided in ORS 305.280 and 305.560, if all of the following criteria are met:

(a) The person must be aggrieved by and affected by an act, omission, order or determination of:

(A) The Department of Revenue in its administration of the revenue and tax laws of this state;

(B) A county property value appeals board other than an order of the board;

(C) A county assessor or other county official, including but not limited to the denial of a claim for exemption, the denial of special assessment under a special assessment statute, or the denial of a claim for cancellation of assessment;

(D) A tax collector;

(E) A local government in its administration of a tax described in ORS 305.410 (3), if the person first exhausts all administrative remedies provided before the local government; or

(F) An independent appeals board of a local government that consists of tax professionals and excludes local government officials or employees.

(b) The act, omission, order or determination must affect 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) Except as otherwise provided by law, any person having a statutory right of appeal under the revenue and tax laws of the state may appeal to the tax court as provided in ORS 305.404 to 305.560.

(3) If a taxpayer may appeal to the property value appeals board under ORS 309.100, then no appeal may be allowed under this section. The appeal under this section is from an order of the board as a result of the appeal filed under ORS 309.100 or from an order of the board that certain corrections, additions to or changes in the roll be made.

(4) A county assessor who is aggrieved by an order of the county property value appeals board may appeal from the order as provided in this section, ORS 305.280 and 305.560. [1977 c.870 §5; 1985 c.85 §10; 1987 c.512 §4; 1991 c.459 §12; 1993 c.270 §7; 1995 c.79 §107; 1995 c.650 §7; 1997 c.541 §§52,52a,53,53a; 1999 c.314 §62; 1999 c.340 §2; 2011 c.111 §3; 2023 c.29 §2; 2023 c.313 §1; 2024 c.52 §§32,33]

Notes of Decisions

Cited in 367 cases (54 in the last 5 years), 1978–2026 · leading case: Nutbrown v. Munn, 811 P.2d 131 (Or. 1991).

Sort: Relevance Newest Treatment

Nutbrown v. Munn, 811 P.2d 131 (Or. 1991). · cites it 16× “ORS 305.275(1), (2) and (3). 4 Taxpayers’ allegations in this case concern the manner in which the Department and its officers and agents have proceeded and allegedly intend to proceed under the personal income tax laws.”

Seneca Sustainable Energy, LLC v. Dep't of Revenue, 429 P.3d 360 (Or. 2018). · cites it 8× “The department also contends that Seneca does not have standing under ORS 305.275 to bring its complaints before the Tax Court.”

Work v. Dept. of Rev., 22 Or. Tax 396 (Or. T.C. 2017). · cites it 5× “115(3); ORS 305.275. Taxpayer, however, did not seek supervisory relief from the department for tax year 2010-11.”

Nw. Med. Labs., Inc. v. Good Samaritan Hosp. & Med. Ctr., 786 P.2d 718 (Or. 1990). · cites it 10× “The appeal statute here involved, ORS 305.275, likely was passed without ORS 311.”

Vill. at Main Street Phase II, LLC v. Dep't of Revenue, 339 P.3d 428 (Or. 2014). · cites it 4× “” ORS 305.275(1), (3) (authorizing “appeal *** to the magistrate division of the Oregon Tax Court”).”

Clifford Parsons, Tr. v. Dept. of Rev., 21 Or. Tax 331 (Or. T.C. 2013). · cites it 11× “Granting Defendants’ cross-motions for summary judgment, the court ruled that the acts and determinations of the type of which taxpayer was notified, whether taxpayer viewed them as correct or not and whether they were ultimately found to be correct or not, must be challenged…”

River Vale Ltd. P'ship v. Dept. of Rev., 24 Or. Tax 468 (Or. T.C. 2021). · cites it 9× “275 sets forth the standing requirements for appeals to the Magistrate Division of the Tax Court: “(1)(a) The person must be aggrieved by and affected by an act, omission, order or determination of: “* * * * * “(C) A county assessor or other county official, including but not…”

Christensen v. Dept. of Rev., 22 Or. Tax 384 (Or. T.C. 2017). · cites it 5× “The Taxpayer Bill of Rights applies to administration by the department of any tax law.”

Kaady v. Dep't of Revenue, 15 Or. Tax 124 (Or. T.C. 2000). · cites it 3× “The motion asserts that Plaintiff (taxpayer) is not aggrieved under ORS 305.275 1 and therefore has no standing to appeal.”

Fackler v. Dep't of Revenue, 18 Or. Tax 67 (Or. T.C. 2004). · cites it 11× “280(3) is applicable to appeals under *72 ORS 305.275. See ORS 305.275(1). The appeal right of ORS 305.”

Wynne v. Dep't of Revenue, 156 P.3d 64 (Or. 2007). · cites it 4× “The statutory authority for plaintiffs appeal of her dispute with the county is ORS 305.275, which provides, in part: “(1) Any person may appeal under this subsection to the magistrate division of the Oregon Tax Court as provided in ORS 305.”

Vill. at Main Street Phase II, LLC II v. Dept. of Rev., 22 Or. Tax 52 (Or. T.C. 2015). · cites it 4× “It also provides that any such appeal must be one apart from ORS 305.275, which, as amended at the time of the creation of the Magistrate Division, deals Cite as 22 OTR 52 (2015) 57 only with appeals to the Magistrate Division.”

Show all 367 citing cases →

— Or. Rev. Stat. § 305.275(1) — 85 cases

Nw. Med. Labs., Inc. v. Good Samaritan Hosp. & Med. Ctr., 786 P.2d 718 (Or. 1990). “The appeal statute here involved, ORS 305.275, likely was passed without ORS 311.”

Seneca Sustainable Energy, LLC v. Dep't of Revenue, 429 P.3d 360 (Or. 2018). “The department also contends that Seneca does not have standing under ORS 305.275 to bring its complaints before the Tax Court.”

River Vale Ltd. P'ship v. Dept. of Rev., 24 Or. Tax 468 (Or. T.C. 2021). “275 sets forth the standing requirements for appeals to the Magistrate Division of the Tax Court: “(1)(a) The person must be aggrieved by and affected by an act, omission, order or determination of: “* * * * * “(C) A county assessor or other county official, including but not…”

Nutbrown v. Munn, 811 P.2d 131 (Or. 1991). “ORS 305.275(1), (2) and (3). 4 Taxpayers’ allegations in this case concern the manner in which the Department and its officers and agents have proceeded and allegedly intend to proceed under the personal income tax laws.”

Schellin v. Dep't of Revenue, 15 Or. Tax 126 (Or. T.C. 2000).

— Or. Rev. Stat. § 305.275(1)(a) — 81 cases

Work v. Dept. of Rev., 22 Or. Tax 396 (Or. T.C. 2017). “115(3); ORS 305.275. Taxpayer, however, did not seek supervisory relief from the department for tax year 2010-11.”

AKS LLC v. Dept. of Rev., 23 Or. Tax 300 (Or. T.C. 2019).

Clifford Parsons, Tr. v. Dept. of Rev., 21 Or. Tax 331 (Or. T.C. 2013). “Granting Defendants’ cross-motions for summary judgment, the court ruled that the acts and determinations of the type of which taxpayer was notified, whether taxpayer viewed them as correct or not and whether they were ultimately found to be correct or not, must be challenged…”

Wall v. Multnomah Cnty. Assessor (Or. T.C. 2018).

— Or. Rev. Stat. § 305.275(1)(a)(3) — 1 case

Work v. Dept. of Rev., 22 Or. Tax 396 (Or. T.C. 2017). “115(3); ORS 305.275. Taxpayer, however, did not seek supervisory relief from the department for tax year 2010-11.”

— Or. Rev. Stat. § 305.275(1)(a)(A) — 8 cases

Christensen v. Dept. of Rev., 22 Or. Tax 384 (Or. T.C. 2017). “The Taxpayer Bill of Rights applies to administration by the department of any tax law.”

Cold Mountain Storage, LLC v. Umatilla Cnty. Assessor (Or. T.C. 2016).

Godard v. Dept. of Rev. (Or. T.C. 2022).

Maillard v. Dept. of Rev. (Or. T.C. 2023).

Korkeakoski v. Dept. of Rev. (Or. T.C. 2025).

— Or. Rev. Stat. § 305.275(1)(a)(B) — 3 cases

Helms Deep, LLC v. Dept. of Rev., 25 Or. Tax 210 (Or. T.C. 2023).

Metke v. Jefferson Cnty. Assessor (Or. T.C. 2016).

Kelley v. Yamhill Cnty. Assessor (Or. T.C. 2015).

— Or. Rev. Stat. § 305.275(1)(a)(C) — 13 cases

Clackamas Cnty. Assessor v. Crew, 21 Or. Tax 362 (Or. T.C. 2014).

Ochsner v. Dept. of Rev., 21 Or. Tax 158 (Or. T.C. 2013).

Koellmann v. Marion Cnty. Assessor (Or. T.C. 2026).

Earth Sci. Prods. Corp. v. Clackamas Cnty. Assessor (Or. T.C. 2016).

AKS LLC v. Dept. of Rev. (Or. T.C. 2017).

— Or. Rev. Stat. § 305.275(1)(a)(E) — 2 cases

Salar v. Metro. Serv. Dist. (Or. T.C. 2026).

Salar v. Metro. Serv. Dist. (Or. T.C. 2025).

— Or. Rev. Stat. § 305.275(1)(b) — 12 cases

Christensen v. Dept. of Rev., 22 Or. Tax 384 (Or. T.C. 2017). “The Taxpayer Bill of Rights applies to administration by the department of any tax law.”

Boardman Acquisition LLC v. Dept. of Rev., 22 Or. Tax 183 (Or. T.C. 2015).

Ochsner v. Dept. of Rev., 21 Or. Tax 158 (Or. T.C. 2013).

Lincoln Commons, LLC v. Marion Cnty. Assessor (Or. T.C. 2021).

— Or. Rev. Stat. § 305.275(1)(c) — 6 cases

Christensen v. Dept. of Rev., 22 Or. Tax 384 (Or. T.C. 2017). “The Taxpayer Bill of Rights applies to administration by the department of any tax law.”

Glancy v. Dep't of Revenue, 12 Or. Tax 117 (Or. T.C. 1991).

Stewart v. Dept. of Rev. (Or. T.C. 2016).

Hefflinger v. Dept. of Rev. (Or. T.C. 2025).

Koellmann v. Marion Cnty. Assessor (Or. T.C. 2026).

— Or. Rev. Stat. § 305.275(2) — 13 cases

Willamette Estates II, LLC v. Dep't of Revenue, 346 P.3d 1207 (Or. 2015).

Bear Creek Plaza, Ore., Ltd. v. Dep't of Revenue, 12 Or. Tax 272 (Or. T.C. 1992).

ESCO Corp. v. Dep't of Revenue, 772 P.2d 413 (Or. 1989).

Windmill Inns of Am., Inc. v. Dep't of Revenue, 14 Or. Tax 271 (Or. T.C. 1998).

— Or. Rev. Stat. § 305.275(3) — 69 cases

Vill. at Main Street Phase II, LLC v. Dep't of Revenue, 339 P.3d 428 (Or. 2014). “” ORS 305.275(1), (3) (authorizing “appeal *** to the magistrate division of the Oregon Tax Court”).”

Oakmont, LLC v. Dep't of Revenue, 377 P.3d 523 (Or. 2016).

AKS LLC v. Dept. of Rev., 23 Or. Tax 300 (Or. T.C. 2019).

Vill. at Main Street Phase II v. Dept. of Rev., 20 Or. Tax 524 (Or. T.C. 2012).

23rd & Flanders LLC v. Multnomah Cnty. Assessor, 17 Or. Tax 438 (Or. T.C. 2003).

— Or. Rev. Stat. § 305.275(4) — 47 cases

Tuckenberry v. Bd. of Parole, 451 P.3d 227 (Or. 2019).

Dela Rosa v. Dep't of Revenue, 832 P.2d 1228 (Or. 1992).

Carrier v. Hicks, 851 P.2d 581 (Or. 1993).

Work v. Dep't of Revenue, 429 P.3d 375 (Or. 2018).

— Or. Rev. Stat. § 305.275(5) — 7 cases

Jackson v. Dep't of Revenue, 695 P.2d 923 (Or. 1985).

Benjamin Franklin Sav. & Loan Ass'n v. Dep't of Revenue, 801 P.2d 771 (Or. 1990).

Charter Commc'ns Holding Co. v. Dept. of Rev., 24 Or. Tax 88 (Or. T.C. 2020).

Erwin v. Dept. of Rev., 7 Or. Tax 539 (Or. T.C. 1978).

Nat'l Mfg., Inc. v. Dep't of Revenue, 12 Or. Tax 32 (Or. T.C. 1991).

— Or. Rev. Stat. § 305.275(b) — 1 case

Mater Inv. Co. v. Benton Cnty. Assessor (Or. T.C. 2015).

— Or. Rev. Stat. § 305.275(l)(a) — 2 cases

Fackler v. Dep't of Revenue, 18 Or. Tax 67 (Or. T.C. 2004). “280(3) is applicable to appeals under *72 ORS 305.275. See ORS 305.275(1). The appeal right of ORS 305.”

— Or. Rev. Stat. § 305.275(l)(a)(C) — 1 case

23rd & Flanders LLC v. Multnomah Cnty. Assessor, 17 Or. Tax 438 (Or. T.C. 2003).

— Or. Rev. Stat. § 305.275(l)(b) — 2 cases

Fackler v. Dep't of Revenue, 18 Or. Tax 67 (Or. T.C. 2004). “280(3) is applicable to appeals under *72 ORS 305.275. See ORS 305.275(1). The appeal right of ORS 305.”

Sherman v. Dep't of Revenue, 17 Or. Tax 132 (Or. T.C. 2003).

— Or. Rev. Stat. § 305.275(l)(c) — 6 cases

Sanok v. Grimes, 662 P.2d 693 (Or. 1983).

Erwin v. Dept. of Rev., 7 Or. Tax 539 (Or. T.C. 1978).

Fackler v. Dep't of Revenue, 18 Or. Tax 67 (Or. T.C. 2004). “280(3) is applicable to appeals under *72 ORS 305.275. See ORS 305.275(1). The appeal right of ORS 305.”

Grant Cnty. v. Guyer, 672 P.2d 702 (Or. 1983).

Taft Church of Evangelical Church of North Am. v. Dep't of Revenue, 950 P.2d 313 (Or. 1997).

— Or. Rev. Stat. § 305.275(l)(d) — 1 case

Grant Cnty. v. Guyer, 672 P.2d 702 (Or. 1983).

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.