305.285
Correction of tax and assessment rolls for subsequent tax years during pendency
of appeal.
Whenever any property tax matter is appealed to the Department of Revenue,
Oregon Tax Court or Supreme Court, and during the pendency of the appeal, no
appeal is filed for a subsequent year or years, the taxpayer may, on or before
December 15 of the year in which a final determination is made by the last body
or tribunal to pass on the matter or within six months of the final
determination, whichever is later, request the department to order the officer
in charge of the rolls for the intervening years to correct all tax and
assessment rolls for those years with respect to the property affected by the
final determination. The department may require a hearing and the submission of
evidence necessary to determine the correction, if any, that should be made for
each intervening year in view of the holding in the final determination.
Notwithstanding any time limit in ORS 305.288, 306.115 or 311.205, the
department shall order the corrections it deems necessary. [1977 c.870 §7; 1983
c.605 §2; 1993 c.18 §64; 2013 c.176 §1]
Notes of Decisions
Samoth Fin. Corp. v. Dep't of Revenue, 8 Or. Tax 408 (Or. T.C. 1980).
· cites it 8× “However, plaintiff petitioned the department to correct the 1978 assessed value under the provisions of ORS 305.285. In response to plaintiff’s petition, the department conducted a hearing and then issued its Order No.”
Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018).
““(6) The remedies provided under this section are in addition to all other remedies provided by law, including but not limited to those available under ORS 305.285.” (Emphases added.) 35 For nonresidential properties, no correction was available if the assessor had timely sent…”
Domogalla v. Dep't of Revenue, 584 P.2d 256 (Or. 1978).
“Section 7 of ch 870, Or Laws 1977 (now ORS 305.285) states: "Whenever any property tax matter is appealed to the Department of Revenue, Oregon Tax Court or Supreme Court, and during the pendency of the appeal, no appeal is filed for a subsequent year or years, the taxpayer may,…”
Douglas Cnty. Assessor v. Banducci & Dep't of Revenue, No. TC-MD 111044D (Or. T.C. May 10, 2012).
· cites it 21× “) On December 13, 2010, Banducci requested that the Defendant exercise its authority under ORS 305.285 to order Plaintiff to carry forward to subsequent tax years the reduction in the subject property‟s 2006-07 maximum assessed value.”
J. R. Simplot Co. v. Dep't of Revenue, 11 Or. Tax 245 (Or. T.C. 1989).
“115 provided: “The remedies provided under this section are in addition to all other remedies provided by law, including but not limited to those available under ORS 305.285.” It is worth noting that under subsection (3) of ORS 306.”
Santa Fe Nat. Tobacco Co. v. Dept. of Rev., No. TC-MD 170251G (Or. T.C. Feb. 26, 2019).
· cites it 4× “565(2) and ORS 305.285. ORS 305.285 allows taxpayers who have appealed one year’s property taxes to request the correction of succeeding years intervening before a final determination is made: “Whenever any property tax matter is appealed * * * and during the pendency of the…”
Coos Cnty. v. Dep't of Revenue, 705 P.2d 731 (Or. 1985).
· cites it 5× “115(5), provides: “The remedies provided under this section are in addition to all other remedies provided by law, including but not limited to those available under ORS 305.285.” ORS 305.285, which concerns the correction of assessment rolls during an appeal, reads: “Whenever…”
Ochsner v. Dep't of Revenue, No. TC-MD 130118N (Or. T.C. July 12, 2013).
“The court is /// 5 ORS 305.285 states, in part: “Whenever any property tax matter is appealed to the Department of Revenue, Oregon Tax Court or Supreme Court, and during the pendency of the appeal, no appeal is filed for a subsequent year or years, the taxpayer may, on or before…”
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