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Oregon Revised Statutes

Or. Rev. Stat. § 305.403 (2026)

Appeal of value of state-appraised industrial property in tax court

✓ current as of May 2026
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      305.403 Appeal of value of state-appraised industrial property in tax court. (1) An appeal by a taxpayer dissatisfied with the assessed value or specially assessed value of land or improvements of a state-appraised industrial property must be brought in the tax court.

      (2) An appeal under this section is taken by filing a complaint with the tax court in the manner prescribed under ORS 305.560 during the period following the date the tax statements are mailed for the current tax year and ending December 31.

      (3)(a) The complaint shall be entitled in the name of the person filing the complaint as plaintiff, and the Department of Revenue and the county assessor as defendants.

      (b) In answering and defending against the allegations of the complaint:

      (A) The department shall respond only to those allegations that relate to the appraisal or assessment performed by the department; and

      (B) The county assessor shall respond only to those allegations that relate to the appraisal or assessment performed by the county assessor.

      (c) The department and the county assessor shall both remain parties to a proceeding described in this subsection unless either party is dismissed by order of the court.

      (4) Service of the complaint upon the department and the county assessor shall be accomplished by the clerk of the tax court mailing a copy of the complaint to the Director of the Department of Revenue and to the county assessor.

      (5) As used in this section, “state-appraised industrial property” has the meaning given that term in ORS 306.126 and includes those properties appraised by the department for ad valorem property tax purposes. [1995 c.650 §82; 1997 c.541 §58; 2005 c.225 §2; 2005 c.345 §15; 2011 c.111 §1; 2015 c.36 §2]

 

OREGON TAX COURT

 

(General)

Notes of Decisions
Cited in 18 cases (5 in the last 5 years), 2007–2025 · leading case: Seneca Sustainable Energy, LLC v. Dep't of Revenue, 429 P.3d 360 (Or. 2018).
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Seneca Sustainable Energy, LLC v. Dep't of Revenue, 429 P.3d 360 (Or. 2018). · cites it 12× “11 The first claim for relief is a request for a determination of the real market value of Seneca's industrial property, and, as such, it falls squarely within the statute governing appeals pertaining to the assessed value of industrial properties, ORS 305.403. That statute…”
Karamanos Holdings Inc. I v. Dept. of Rev., 21 Or. Tax 198 (Or. T.C. 2013). · cites it 17× “Following cross-motions for summary judgment, the court ruled that because taxpayer’s property was prin- cipal or secondary industrial property, the appeal provisions of ORS 305.403 as recently amended applied, and that because of that statutory context, taxpayer’s appeal to the…”
Vill. at Main Street Phase II, LLC v. Dep't of Revenue, 339 P.3d 428 (Or. 2014). · cites it 2× “ORS 305.403; see ORS 309.100 (right to appeal to BOPTA does not include appeals governed by ORS 305.”
Salisbury v. Dept. of Rev., 24 Or. Tax 497 (Or. T.C. 2021). “See ORS 305.403; ORS 308.584. 15 The parties disagree about the extent to which construction of the res- idence was complete in April 2017 (61 percent complete vs.”
Seneca Sustainable Energy v. Lane Cnty. Assessor, 21 Or. Tax 366 (Or. T.C. 2014). · cites it 2× “Lane County Assessor Taxpayer instituted this action within the time allowed under ORS 305.403. In its prayer for relief taxpayer requests: (1) That the court determine that the RMV of the property does not exceed $30,000,000; (2) That the court order Defendants (including the…”
Wynne v. Dep't of Revenue, 156 P.3d 64 (Or. 2007). ““(3) Subject to ORS 305.403, if a taxpayer may appeal to the board of property tax appeals under ORS 309.”
Karamanos Holdings Inc. II v. Dept. of Rev., 21 Or. Tax 204 (Or. T.C. 2013). · cites it 18× “Taxpayer asserted its petition to the county board of property tax appeals and its com- plaint to the Magistrate Division were timely, and argued that its property was not principal or secondary industrial property such that the appeal provisions of ORS 305.403 applied.…”
Karamanos Holdings, Inc. v. Dep't of Revenue (Or. T.C. 2012). · cites it 11× “) Plaintiff argued that this confusion is a direct result of the change to ORS 305.403, which explains where an industrial property tax appeal is to be filed.”
Karamanos Holdings Inc. v. Dep't of Revenue (Or. T.C. 2012). · cites it 11× “) Plaintiffs argued that this confusion is a direct result of the change to ORS 305.403, which explains where an industrial property tax appeal is to be filed.”
North River Boats v. Douglas Cnty. Assessor & Dep't of Revenue (Or. T.C. 2012). · cites it 7× “The 2011 amendments to ORS 305.403 “apply to appeals filed for property tax years beginning on or after July 1, 2011.”
Cramers Grinding & Tooling v. Dept. of Rev. (Or. T.C. 2023). · cites it 4× “100, appeals of state-appraised industrial property values are governed by ORS 305.403. Under ORS 305.403(1), such appeals “must be brought in the tax court” rather than the board of property tax appeals.”
Triquint Semiconductor, Inc. v. Dep't of Revenue (Or. T.C. 2013). · cites it 6× “) Under ORS 305.403(1),1 “[a]n appeal by a taxpayer dissatisfied with the assessed or specially assessed value of land or improvements of a principal or secondary industrial property must be brought in the tax court.”
Show all 18 citing cases →
— Or. Rev. Stat. § 305.403(1) — 9 cases
Seneca Sustainable Energy, LLC v. Dep't of Revenue, 429 P.3d 360 (Or. 2018). “11 The first claim for relief is a request for a determination of the real market value of Seneca's industrial property, and, as such, it falls squarely within the statute governing appeals pertaining to the assessed value of industrial properties, ORS 305.403. That statute…”
Seneca Sustainable Energy v. Lane Cnty. Assessor, 21 Or. Tax 366 (Or. T.C. 2014). “Lane County Assessor Taxpayer instituted this action within the time allowed under ORS 305.403. In its prayer for relief taxpayer requests: (1) That the court determine that the RMV of the property does not exceed $30,000,000; (2) That the court order Defendants (including the…”
Karamanos Holdings, Inc. v. Dep't of Revenue (Or. T.C. 2012). “) Plaintiff argued that this confusion is a direct result of the change to ORS 305.403, which explains where an industrial property tax appeal is to be filed.”
Karamanos Holdings Inc. v. Dep't of Revenue (Or. T.C. 2012). “) Plaintiffs argued that this confusion is a direct result of the change to ORS 305.403, which explains where an industrial property tax appeal is to be filed.”
Calcagno Fresh Farms, LLC v. Morrow Cnty. Assessor (Or. T.C. 2025).
— Or. Rev. Stat. § 305.403(2) — 8 cases
Seneca Sustainable Energy, LLC v. Dep't of Revenue, 429 P.3d 360 (Or. 2018). “11 The first claim for relief is a request for a determination of the real market value of Seneca's industrial property, and, as such, it falls squarely within the statute governing appeals pertaining to the assessed value of industrial properties, ORS 305.403. That statute…”
Triquint Semiconductor, Inc. v. Dep't of Revenue (Or. T.C. 2013). “) Under ORS 305.403(1),1 “[a]n appeal by a taxpayer dissatisfied with the assessed or specially assessed value of land or improvements of a principal or secondary industrial property must be brought in the tax court.”
Cramers Grinding & Tooling v. Dept. of Rev. (Or. T.C. 2023). “100, appeals of state-appraised industrial property values are governed by ORS 305.403. Under ORS 305.403(1), such appeals “must be brought in the tax court” rather than the board of property tax appeals.”
Karamanos Holdings, Inc. v. Dep't of Revenue (Or. T.C. 2012). “) Plaintiff argued that this confusion is a direct result of the change to ORS 305.403, which explains where an industrial property tax appeal is to be filed.”
Karamanos Holdings Inc. v. Dep't of Revenue (Or. T.C. 2012). “) Plaintiffs argued that this confusion is a direct result of the change to ORS 305.403, which explains where an industrial property tax appeal is to be filed.”
— Or. Rev. Stat. § 305.403(5) — 5 cases
Karamanos Holdings Inc. I v. Dept. of Rev., 21 Or. Tax 198 (Or. T.C. 2013). “Following cross-motions for summary judgment, the court ruled that because taxpayer’s property was prin- cipal or secondary industrial property, the appeal provisions of ORS 305.403 as recently amended applied, and that because of that statutory context, taxpayer’s appeal to the…”
Karamanos Holdings Inc. II v. Dept. of Rev., 21 Or. Tax 204 (Or. T.C. 2013). “Taxpayer asserted its petition to the county board of property tax appeals and its com- plaint to the Magistrate Division were timely, and argued that its property was not principal or secondary industrial property such that the appeal provisions of ORS 305.403 applied.…”
North River Boats v. Douglas Cnty. Assessor & Dep't of Revenue (Or. T.C. 2012). “The 2011 amendments to ORS 305.403 “apply to appeals filed for property tax years beginning on or after July 1, 2011.”
Karamanos Holdings, Inc. v. Dep't of Revenue (Or. T.C. 2012). “) Plaintiff argued that this confusion is a direct result of the change to ORS 305.403, which explains where an industrial property tax appeal is to be filed.”
Karamanos Holdings Inc. v. Dep't of Revenue (Or. T.C. 2012). “) Plaintiffs argued that this confusion is a direct result of the change to ORS 305.403, which explains where an industrial property tax appeal is to be filed.”
— Or. Rev. Stat. § 305.403(6) — 1 case
North River Boats v. Douglas Cnty. Assessor & Dep't of Revenue (Or. T.C. 2012). “The 2011 amendments to ORS 305.403 “apply to appeals filed for property tax years beginning on or after July 1, 2011.”
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