305.280 Time
for filing appeals; denial of appeal.
(1) Except as otherwise provided in this section, an appeal under ORS 305.275
(1) or (2) shall be filed within 90 days after the act, omission, order or
determination becomes actually known to the person, but in no event later than
one year after the act or omission has occurred, or the order or determination
has been made. An appeal under ORS 308.505 to 308.674 shall be filed within 90
days after the date the order is issued under ORS 308.584 (3). An appeal from a
supervisory order or other order or determination of the Department of Revenue
shall be filed within 90 days after the date a copy of the order or
determination or notice of the order or determination has been served upon the
appealing party by mail as provided in ORS 306.805.
(2) An appeal
under ORS 323.416 or 323.623 or from any notice of assessment or refund denial
issued by the Department of Revenue with respect to a tax imposed under the tax
laws of this state, and administered by the department, or collected by the
department pursuant to ORS 305.620, shall be filed within 90 days after the
date of the notice. An appeal from a proposed adjustment under ORS 305.270
shall be filed within 90 days after the date the notice of adjustment is final.
(3)
Notwithstanding subsection (2) of this section, an appeal from a notice of
assessment of taxes imposed under ORS chapter 314, 316, 317 or 318 may be filed
within two years after the date the amount of tax, as shown on the notice and
including appropriate penalties and interest, is paid.
(4) Except as
provided in subsection (2) of this section or as specifically provided in ORS
chapter 321, an appeal to the tax court under ORS chapter 321 or from an order
of a county property value appeals board shall be filed within 30 days after
the date of the notice of the determination made by the department or the date
of mailing of the order, the date of publication of notice of the order, the
date the order is personally delivered to the taxpayer or the date of mailing
of the notice of the order to the taxpayer, whichever is applicable.
(5) An appeal
from a local government’s final administrative decision shall be filed within
90 days after the date of the decision.
(6) If the tax
court denies an appeal made pursuant to this section on the grounds that it
does not meet the requirements of this section or ORS 305.275 or 305.560, the
tax court shall issue a written decision rejecting the petition and shall set
forth in the decision the reasons the tax court considered the appeal to be
defective. [1977 c.870 §6; 1979 c.687 §1; 1985 c.61 §2; 1991 c.67 §76; 1993
c.270 §8; 1995 c.650 §8; 1997 c.99 §§32,33; 1997 c.541 §§55,56; 1999 c.249 §2;
1999 c.314 §90; 1999 c.340 §3; 2003 c.804 §63a; 2007 c.616 §11; 2009 c.23 §1;
2023 c.29 §3; 2024 c.52 §§34,35; 2025 c.371 §4]
305.283 [1993 c.270 §11; repealed by 1995
c.650 §114]
Notes of Decisions
Cited in
279
cases (
29 in the last 5 years), 1979–2026 · leading case:
Patton v. Dep't of Revenue, 18 Or. Tax 111 (Or. T.C. 2005).
Patton v. Dep't of Revenue, 18 Or. Tax 111 (Or. T.C. 2005).
· cites it 24× “The department asserts that garnishment is collection rather than “payment” for purposes of the analysis of ORS 305.280 and ORS 305.270, and, therefore, no extended appeal or refund period exists.”
Clifford Parsons, Tr. v. Dept. of Rev., 21 Or. Tax 331 (Or. T.C. 2013).
· cites it 17× “275 within the time restrictions of ORS 305.280. As the appeal of taxpayer was taken well beyond the expiration of both dates established under ORS 305.”
Fackler v. Dep't of Revenue, 18 Or. Tax 67 (Or. T.C. 2004).
· cites it 18× “275 and ORS 305.280 relating to appeals, then the provisions of ORS 305.”
Hoggard I v. Dept. of Rev., 23 Or. Tax 406 (Or. T.C. 2019).
· cites it 4× “The appeal must be filed with that court as provided in ORS 305.280 and ORS 305.560 by October 17, 2017, which is within 90 days after our ‘show cause’ date of July 19, 2017.”
Perkins v. Dept. of Rev., 22 Or. Tax 370 (Or. T.C. 2017).
· cites it 2× “265(14) (1993) (providing that “[a]ssessments and billings of taxes shall be final after the expiration of the appeal period spec- ified in ORS 305.280”); ORS 321.600 (1993) (providing that liabilities for timber taxes “constitute a debt due the State of Oregon”).”
Smith v. Dep't of Revenue, 17 Or. Tax 135 (Or. T.C. 2003).
· cites it 7× “280 were amended in 1999 so that even where a person fails to timely appeal a notice of determination and assessment in advance of payment of an assessment, the person may challenge the assessment after payment of the tax.”
Christensen v. Dept. of Rev., 22 Or. Tax 384 (Or. T.C. 2017).
· cites it 3× “This court dismissed the taxpayer’s complaint because the taxpayer did not pay the amount due (either voluntarily or as a result of the department’s collection actions) before filing a complaint in this court as required by ORS 305.280. Accordingly, this court did not address…”
Schellin v. Dep't of Revenue, 15 Or. Tax 126 (Or. T.C. 2000).
· cites it 3× “ORS 305.280(1) requires that an appeal must be filed “within 90 days after the act or omission becomes actually known to the person, but in no event later than one year after the act or omission has occurred.”
Jackson v. Dep't of Revenue, 695 P.2d 923 (Or. 1985).
· cites it 5× “If the petition does not meet the requirements of section 305.280, the Department is authorized to deny the appeal.”
Clackamas Cnty. Assessor v. Crew, 21 Or. Tax 362 (Or. T.C. 2014).
· cites it 5× “275 may be taken “within the time required under ORS 305.280.” The denial of special assessment involved in this case is addressed in the appeal provisions of ORS 305.”
Wynne v. Dep't of Revenue, 156 P.3d 64 (Or. 2007).
· cites it 3× “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 305.280 and 305.560, if all of the following criteria are met: “(a) The person must be aggrieved by and affected by an act,…”
— Or. Rev. Stat. § 305.280(1) — 66 cases
Schellin v. Dep't of Revenue, 15 Or. Tax 126 (Or. T.C. 2000).
“ORS 305.280(1) requires that an appeal must be filed “within 90 days after the act or omission becomes actually known to the person, but in no event later than one year after the act or omission has occurred.”
Clackamas Cnty. Assessor v. Crew, 21 Or. Tax 362 (Or. T.C. 2014).
“275 may be taken “within the time required under ORS 305.280.” The denial of special assessment involved in this case is addressed in the appeal provisions of ORS 305.”
Jackson v. Dep't of Revenue, 695 P.2d 923 (Or. 1985).
“If the petition does not meet the requirements of section 305.280, the Department is authorized to deny the appeal.”
— Or. Rev. Stat. § 305.280(2) — 122 cases
Perkins v. Dept. of Rev., 22 Or. Tax 370 (Or. T.C. 2017).
“265(14) (1993) (providing that “[a]ssessments and billings of taxes shall be final after the expiration of the appeal period spec- ified in ORS 305.280”); ORS 321.600 (1993) (providing that liabilities for timber taxes “constitute a debt due the State of Oregon”).”
Patton v. Dep't of Revenue, 18 Or. Tax 111 (Or. T.C. 2005).
“The department asserts that garnishment is collection rather than “payment” for purposes of the analysis of ORS 305.280 and ORS 305.270, and, therefore, no extended appeal or refund period exists.”
— Or. Rev. Stat. § 305.280(2)(2009) — 1 case
— Or. Rev. Stat. § 305.280(2)(2011) — 1 case
— Or. Rev. Stat. § 305.280(3) — 37 cases
Patton v. Dep't of Revenue, 18 Or. Tax 111 (Or. T.C. 2005).
“The department asserts that garnishment is collection rather than “payment” for purposes of the analysis of ORS 305.280 and ORS 305.270, and, therefore, no extended appeal or refund period exists.”
Smith v. Dep't of Revenue, 17 Or. Tax 135 (Or. T.C. 2003).
“280 were amended in 1999 so that even where a person fails to timely appeal a notice of determination and assessment in advance of payment of an assessment, the person may challenge the assessment after payment of the tax.”
Christensen v. Dept. of Rev., 22 Or. Tax 384 (Or. T.C. 2017).
“This court dismissed the taxpayer’s complaint because the taxpayer did not pay the amount due (either voluntarily or as a result of the department’s collection actions) before filing a complaint in this court as required by ORS 305.280. Accordingly, this court did not address…”
— Or. Rev. Stat. § 305.280(4) — 61 cases
Clackamas Cnty. Assessor v. Crew, 21 Or. Tax 362 (Or. T.C. 2014).
“275 may be taken “within the time required under ORS 305.280.” The denial of special assessment involved in this case is addressed in the appeal provisions of ORS 305.”
— Or. Rev. Stat. § 305.280(5) — 3 cases
Jackson v. Dep't of Revenue, 695 P.2d 923 (Or. 1985).
“If the petition does not meet the requirements of section 305.280, the Department is authorized to deny the appeal.”
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.