Oregon Revised Statutes
Or. Rev. Stat. § 305.412 (2026)
Jurisdiction to determine value
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305.412 Jurisdiction to determine value. When the determination of real market value or the correct valuation of any property subject to special assessment is an issue before the tax court, the court has jurisdiction to determine the real market value or correct valuation on the basis of the evidence before the court, without regard to the values pleaded by the parties. [2005 c.224 §2]
Note: 305.412 was added to and made a part of 305.404 to 305.560 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
Notes of Decisions
Cited in 265
cases (32 in the last 5 years), 2010–2026 · leading case: Ellison v. Dep't of Revenue, 412 P.3d 201 (Or. 2018).
Ellison v. Dep't of Revenue, 412 P.3d 201 (Or. 2018). “The department asserts, and taxpayer agrees, that the legislature may have changed that practice by its later enactment of ORS 305.412. This court has reviewed the parties' arguments and concludes that it is uncertain whether, if asked to reconsider the practice described in its…”
Work v. Dept. of Rev., 22 Or. Tax 396 (Or. T.C. 2017). “This is because this court has authority to determine the correct RMV of property notwithstanding the values pleaded by the parties, ORS 305.412, and the correct amount of tax defi- ciency even if greater than the amount originally assessed by the department.”
Salisbury v. Dept. of Rev., 24 Or. Tax 497 (Or. T.C. 2021). “Accordingly, when a valuation dispute goes to trial, the stat- utes give each party an incentive to gather a complete set of facts to present to the court, a process that may include a formal appraisal. Because the statutes require and allow the court to determine the property’s…”
PacifiCorp v. Dept. of Rev., 577 P.3d 296 (Or. 2025). “” PacifiCorp contends that ORS 305.412 supports the Tax Court’s conclusion that the WSATA Handbook, as an administrative rule, is not legally binding on appeal to the courts.”
AKS LLC v. Dept. of Rev., 23 Or. Tax 300 (Or. T.C. 2019). “See ORS 305.412 (Tax Court can determine the “correct” valuation on the basis of the evidence, regardless of the values pled); Gettman v.”
Ellison I v. Clackamas Cnty. Assessor, 22 Or. Tax 201 (Or. T.C. 2015). “See ORS 305.412 (jurisdiction of court to find correct value, regardless of positions contained in pleading of the parties).”
Powell Street I LLC v. Dept. of Rev., 22 Or. Tax 423 (Or. T.C. 2017). “The resolution of this issue will, to a great extent, determine the persua- siveness of each party’s appraisal.”
Covington v. Dept. of Rev., 24 Or. Tax 77 (Or. T.C. 2020). “ORS 305.412 authorizes the court to determine property value “without regard to the values pleaded by the parties.”
Vill. at Main Street Phase II v. Dept. of Rev., 20 Or. Tax 524 (Or. T.C. 2012). “ORS 305.412. Cite as 20 OTR 524 (2012) 529 These two possible meanings conflict in this case.”
Betz Evans Assocs. v. Dept. of Rev., 21 Or. Tax 461 (Or. T.C. 2014). “” ORS 305.412. With that in mind, the court concludes that the $880,089 figure given by the county for cost of construction is correct.”
Ellison v. Dept. of Rev., 362 Or. 148 (2017). “Taxpayer would later agree that only two lots were at issue in the appeal. 3 The department asserted that value in its answer, but it did not separately plead a counterclaim.”
Weber v. Lane Cnty. Assessor, No. TC-MD 150195C (Or. T.C. Jan. 27, 2016). “” ORS 305.412. Here both parties relied on the sales comparison approach.”
Or. Rev. Stat. § 305.412(1): 1 case
Swanek v. Dept. of Rev., 25 Or. Tax 116 (Or. T.C. 2022).
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