305.440
Finality of unappealed decision of tax court; effect of appeal to Supreme
Court. (1) The
decision of the court shall be binding upon all parties until changed, if at
all, by the decision of the Supreme Court upon appeal. If no appeal is taken to
the Supreme Court, the decision of the court shall constitute a final
determination of the matter. If an appeal is taken, the decision of the court
shall become final in the same manner as the decision or judgment of the
circuit court becomes final when appeal therefrom is taken to the Supreme
Court.
(2) Upon the
final determination of any ad valorem tax matter, all officers having charge of
the rolls on which the assessments involved in such proceeding appears shall
correct the same in accordance with such determination, and taxes shall be
refunded as provided in ORS 311.806 or additional taxes collected by the proper
officers. In the case of an appeal as to properties assessed or taxed under ORS
308.505 to 308.674 or 308.805 to 308.820, a certified copy of the judgment of
the court shall be sufficient warrant for the apportionment, levying and
collecting of taxes against the property constituting the subject matter of the
appeal and upon the valuation determined by the court. If any reapportionment
as between counties is made by the court on appeal, corresponding adjustments
shall be made by the tax collectors of the counties affected. [1961 c.533 §21;
1971 c.567 §15; 1977 c.870 §31; 1983 c.696 §9; 1985 c.85 §11; 1997 c.154 §26;
2003 c.576 §412]
Notes of Decisions
Cited in
14
cases (
2 in the last 5 years), 1979–2024 · leading case:
Work v. Dept. of Rev., 22 Or. Tax 396 (Or. T.C. 2017).
Work v. Dept. of Rev., 22 Or. Tax 396 (Or. T.C. 2017).
“ORS 305.440(2)[, requiring adjustment to the roll values,] applies to the final determination of any property tax matter.”
Seneca Sustainable Energy, LLC v. Dep't of Revenue, 429 P.3d 360 (Or. 2018).
“205 (authorizing correction of errors on the assessment and tax rolls). Moreover, the Lane County tax assessor entered the department's valuation of Seneca's industrial property on the assessment roll, along with a notation that Seneca would be "subject to potential additional…”
Sanok v. Grimes, 662 P.2d 693 (Or. 1983).
“ORS 305.440(2), 311.806(2). The sixth prayer, for reinstatement of forest land status, is also expressly within the tax court’s jurisdiction.”
Seneca Sustainable Energy v. Lane Cnty. Assessor, 21 Or. Tax 366 (Or. T.C. 2014).
“, ORS 305.440(2); ORS 311.205(1)(a). The court has some question as to the precise meaning of taxpayer’s request insofar as it extends to a “tax exempt value” and the entry of such a value on the tax rolls.”
Rosboro Lumber Co. v. Heine, 8 Or. Tax 221 (Or. T.C. 1979).
“(ORS 305.440.) If, at this later date, the taxpayer, successful in its appeal, has actually paid excess taxes, a refund shall be made as provided in ORS 311.”
Richardson v. Dept. of Rev., 22 Or. Tax 207 (Or. T.C. 2016).
“ORS 305.440. As taxpayers did not appeal the 2001 RMV to the appropriate BOPTA in the appropriate year, this route to relief is foreclosed.”
Hood River Cnty. v. Dep't of Revenue, 618 P.2d 968 (Or. 1980).
“115(8) and ORS 305.440(2). Reversed and remanded. The Department’s stock form of notice of the statutory time for appeal was added to the order.”
Smith v. Dept. of Rev. (Or. T.C. 2017).
“at 698-99 , (citing ORS 305.440(2), 311.806(2)). The court 2 The court’s references to the Oregon Revised Statutes (ORS) are to 2015.”
Lauer v. Grant Cnty. Assessor (Or. T.C. 2021).
“220 (“An appeal may be taken from a judgment under ORCP 68 C(4) allowing or denying attorney fees or costs and disbursements on questions of law only, as in other cases); ORS 305.440 (providing that Regular the Executive Department to the Judicial Department.”
Avakian v. Dept. of Rev. (Or. T.C. 2024).
“437 (referring to Tax Court’s “judgment”), ORS 305.440(2) (same), ORS 305.485 (same).”
— Or. Rev. Stat. § 305.440(1) — 2 cases
— Or. Rev. Stat. § 305.440(2) — 7 cases
Work v. Dept. of Rev., 22 Or. Tax 396 (Or. T.C. 2017).
“ORS 305.440(2)[, requiring adjustment to the roll values,] applies to the final determination of any property tax matter.”
Seneca Sustainable Energy, LLC v. Dep't of Revenue, 429 P.3d 360 (Or. 2018).
“205 (authorizing correction of errors on the assessment and tax rolls). Moreover, the Lane County tax assessor entered the department's valuation of Seneca's industrial property on the assessment roll, along with a notation that Seneca would be "subject to potential additional…”
Sanok v. Grimes, 662 P.2d 693 (Or. 1983).
“ORS 305.440(2), 311.806(2). The sixth prayer, for reinstatement of forest land status, is also expressly within the tax court’s jurisdiction.”
Seneca Sustainable Energy v. Lane Cnty. Assessor, 21 Or. Tax 366 (Or. T.C. 2014).
“, ORS 305.440(2); ORS 311.205(1)(a). The court has some question as to the precise meaning of taxpayer’s request insofar as it extends to a “tax exempt value” and the entry of such a value on the tax rolls.”
Hood River Cnty. v. Dep't of Revenue, 618 P.2d 968 (Or. 1980).
“115(8) and ORS 305.440(2). Reversed and remanded. The Department’s stock form of notice of the statutory time for appeal was added to the order.”
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