305.490 Filing
fees; fee waiver or deferral; recovery of certain costs and disbursements;
additional recovery for certain taxpayers; disposition of receipts. (1) Plaintiffs or petitioners
filing a complaint or petition in the tax court shall pay, at the time of
filing for each complaint or petition, a filing fee as follows:
(a) For a
complaint or petition in the magistrate division, $50.
(b) For a
complaint or petition in the regular division, the filing fee established under
ORS 21.135.
(2) A plaintiff
or petitioner may, by application at the time of filing, request waiver or
deferral of any filing fee under ORS 21.680 to 21.698. If the tax court grants
a fee waiver or deferral, or the plaintiff or petitioner pays the outstanding
filing fee in full within 14 days after the date the court denies the fee
waiver or deferral, the date of the filing of the complaint or petition is:
(a) The date the
complaint or petition and application were deposited or dispatched under ORS
305.418, if applicable; or
(b) The date the
complaint or petition and application were otherwise filed under court rules.
(3) Neither the
State of Oregon, nor any county, school district, municipal corporation or
other public corporation therein, nor any officer of any such public political
division or corporation, appearing in the representative capacity of the
officer of any public political division or corporation, shall be required to
pay the fee prescribed under this section. The party entitled to costs and
disbursements on such appeal shall recover from the opponent of the party the
amount so paid upon order of the court, as in equity suits in the circuit
court.
(4)(a) If, in any
proceeding before the tax court judge involving taxes upon or measured by net
income and arising under any law administered by the Department of Revenue and
in which an individual taxpayer is a party, or involving inheritance or estate taxes,
or involving transit taxes imposed on net earnings from self-employment, the
court grants a refund claimed by the executor or taxpayer or denies in part or
wholly an additional assessment of taxes claimed by the department to be due
from the estate or taxpayer, the court may allow the taxpayer, in addition to
costs and disbursements, the following:
(A) Reasonable
attorney fees for the proceeding under this subsection and for the prior
proceeding in the matter, if any, before the magistrate; and
(B) Reasonable
expenses as determined by the court. Expenses include accountant fees and fees
of other experts incurred by the executor or individual taxpayer in preparing
for and conducting the proceeding before the tax court judge and the prior
proceeding in the matter, if any, before the magistrate.
(b) Payment of
attorney fees or reasonable expenses under this subsection shall be made by the
department in the manner provided by ORS 305.790.
(5)(a) If, in any
proceeding before the tax court judge involving ad valorem property taxation,
exemptions, special assessments or omitted property, the court finds in favor
of the taxpayer, the court may allow the taxpayer, in addition to costs and
disbursements, the following:
(A) Reasonable
attorney fees for the proceeding under this subsection and for the prior
proceeding in the matter, if any, before the magistrate; and
(B) Reasonable
expenses as determined by the court. Expenses include fees of experts incurred
by the individual taxpayer in preparing for and conducting the proceeding
before the tax court judge and the prior proceeding in the matter, if any,
before the magistrate.
(b) Payment of
attorney fees or reasonable expenses under this subsection shall be made by the
department in the manner provided by ORS 305.790.
(6) All fees and
other moneys received or collected by the clerk by virtue of the office of the
clerk shall be paid over to the State Treasurer and shall be held by the clerk
in the General Fund as miscellaneous receipts. [1961 c.533 §15(1), (3); 1965
c.6 §7; 1971 c.265 §1; 1977 c.870 §32; 1993 c.612 §1; 1995 c.650 §6; 1997 c.99 §§40,41;
1999 c.21 §10; 2001 c.287 §1; 2005 c.345 §8; 2009 c.53 §1; 2011 c.526 §24; 2011
c.595 §62; 2012 c.48 §12; 2021 c.451 §1; 2021 c.555 §6; 2023 c.313 §6]
Notes of Decisions
Cited in
127
cases (
16 in the last 5 years), 1964–2025 · leading case:
Wihtol I v. Dept. of Rev., 21 Or. Tax 260 (Or. T.C. 2013).
Wihtol I v. Dept. of Rev., 21 Or. Tax 260 (Or. T.C. 2013).
· cites it 27× “The first section of ORS 305.490 described appeals from orders of the State Tax Commission, the predecessor to the Department of Revenue (department), and the requirement to pay a fee, except no fee was due from a government entity.”
McKee v. Dep't of Revenue, 18 Or. Tax 58 (Or. T.C. 2004).
· cites it 10× “Attorney fees The parties have proceeded on the assumption that a claim for attorney fees under either ORS 305.490 or ORS 20.105, must be contained in a pleading.”
Garrison v. Dep't of Revenue, 200 P.3d 126 (Or. 2008).
· cites it 9× “The Tax Court has adopted a rule requiring that the filing fee or a request for waiver of the fee accompany the complaint: “Unless exempt by law, the plaintiff shall pay a $50 filing fee as provided by ORS 305.490. That fee must be tendered at the time of the filing of the…”
Dep't of Revenue v. River's Edge Investments, LLC, 377 P.3d 540 (Or. 2016).
· cites it 3× “Tax Court’s Ruling on Attorney Fees Under ORS 305.490 (4)(a)(A), the Tax Court may award attorney fees when it rules in favor of the taxpayer in an ad valorem property tax matter.”
YU Contemporary, Inc. II v. Dept. of Rev., 22 Or. Tax 511 (Or. T.C. 2017).
· cites it 11× “075 and ORS 305.490. This is further evidenced by Plaintiff’s counsel’s representation at trial that it was not seeking attorney fees and costs when counsel for the parties were brought into chambers by your honor.”
Allen v. Dep't of Revenue, 17 Or. Tax 427 (Or. T.C. 2004).
· cites it 15× “Further, no party asserts the existence of an agreement or a statutory basis for award of fees other than ORS 305.490 (the fee statute). II. FACTS All parties agree the fee statute was added to Oregon law in 2001 and was made applicable to “proceedings commenced” on or after…”
Comcast Corp. V v. Dept. of Rev. (TC 4909), 23 Or. Tax 8 (Or. T.C. 2018).
· cites it 35× “That statute provides: “If, in any proceeding before the tax court judge involv- ing ad valorem property taxation, exemptions, special assessments or omitted property, the court finds in favor of 4 Tax Court Rules 17 and 46 do not independently have the force of statute.”
Hoggard II v. Dept. of Rev., 23 Or. Tax 543 (Or. T.C. 2019).
· cites it 6× “105 do not appear to exceed those under ORS 305.490.”). Cite as 23 OTR 543 (2019) 547 “(B) Reasonable expenses as determined by the court.”
Dep't of Revenue v. Rakocy, 15 Or. Tax 389 (Or. T.C. 2001).
· cites it 10× “For example, if the department assesses $10,000 additional income taxes, the court may deny only $500 and enter judgment against the taxpayer for the remaining $9,500.”
Portland Gen. Elec. Co. v. Dep't of Revenue, 11 Or. Tax 78 (Or. T.C. 1988).
· cites it 8× “Moreover, if plaintiff, as a corporate taxpayer, qualifies under ORS 305.490(2)(b) to recover reasonable expenses it would also qualify for the recovery of its reasonable attorney fees.”
Romani v. Dep't of Revenue, 10 Or. Tax 64 (Or. T.C. 1985).
· cites it 6× “The objections and arguments submitted make it appropriate for the court to review the awarding of attorney fees under ORS 305.490(2). 1 Under that statute, the court is *73 given discretionary authority to allow both reasonable attorney fees and reasonable expenses to a…”
— Or. Rev. Stat. § 305.490(1) — 16 cases
Wihtol I v. Dept. of Rev., 21 Or. Tax 260 (Or. T.C. 2013).
“The first section of ORS 305.490 described appeals from orders of the State Tax Commission, the predecessor to the Department of Revenue (department), and the requirement to pay a fee, except no fee was due from a government entity.”
Garrison v. Dep't of Revenue, 200 P.3d 126 (Or. 2008).
“The Tax Court has adopted a rule requiring that the filing fee or a request for waiver of the fee accompany the complaint: “Unless exempt by law, the plaintiff shall pay a $50 filing fee as provided by ORS 305.490. That fee must be tendered at the time of the filing of the…”
Portland Gen. Elec. Co. v. Dep't of Revenue, 11 Or. Tax 78 (Or. T.C. 1988).
“Moreover, if plaintiff, as a corporate taxpayer, qualifies under ORS 305.490(2)(b) to recover reasonable expenses it would also qualify for the recovery of its reasonable attorney fees.”
— Or. Rev. Stat. § 305.490(1)(a) — 4 cases
— Or. Rev. Stat. § 305.490(2) — 63 cases
Wihtol I v. Dept. of Rev., 21 Or. Tax 260 (Or. T.C. 2013).
“The first section of ORS 305.490 described appeals from orders of the State Tax Commission, the predecessor to the Department of Revenue (department), and the requirement to pay a fee, except no fee was due from a government entity.”
Romani v. Dep't of Revenue, 10 Or. Tax 64 (Or. T.C. 1985).
“The objections and arguments submitted make it appropriate for the court to review the awarding of attorney fees under ORS 305.490(2). 1 Under that statute, the court is *73 given discretionary authority to allow both reasonable attorney fees and reasonable expenses to a…”
YU Contemporary, Inc. II v. Dept. of Rev., 22 Or. Tax 511 (Or. T.C. 2017).
“075 and ORS 305.490. This is further evidenced by Plaintiff’s counsel’s representation at trial that it was not seeking attorney fees and costs when counsel for the parties were brought into chambers by your honor.”
Portland Gen. Elec. Co. v. Dep't of Revenue, 11 Or. Tax 78 (Or. T.C. 1988).
“Moreover, if plaintiff, as a corporate taxpayer, qualifies under ORS 305.490(2)(b) to recover reasonable expenses it would also qualify for the recovery of its reasonable attorney fees.”
— Or. Rev. Stat. § 305.490(2)(a) — 1 case
— Or. Rev. Stat. § 305.490(2)(b) — 3 cases
Portland Gen. Elec. Co. v. Dep't of Revenue, 11 Or. Tax 78 (Or. T.C. 1988).
“Moreover, if plaintiff, as a corporate taxpayer, qualifies under ORS 305.490(2)(b) to recover reasonable expenses it would also qualify for the recovery of its reasonable attorney fees.”
Romani v. Dep't of Revenue, 10 Or. Tax 64 (Or. T.C. 1985).
“The objections and arguments submitted make it appropriate for the court to review the awarding of attorney fees under ORS 305.490(2). 1 Under that statute, the court is *73 given discretionary authority to allow both reasonable attorney fees and reasonable expenses to a…”
— Or. Rev. Stat. § 305.490(3) — 16 cases
Wihtol I v. Dept. of Rev., 21 Or. Tax 260 (Or. T.C. 2013).
“The first section of ORS 305.490 described appeals from orders of the State Tax Commission, the predecessor to the Department of Revenue (department), and the requirement to pay a fee, except no fee was due from a government entity.”
Dep't of Revenue v. Rakocy, 15 Or. Tax 389 (Or. T.C. 2001).
“For example, if the department assesses $10,000 additional income taxes, the court may deny only $500 and enter judgment against the taxpayer for the remaining $9,500.”
— Or. Rev. Stat. § 305.490(3)(a) — 9 cases
Comcast Corp. V v. Dept. of Rev. (TC 4909), 23 Or. Tax 8 (Or. T.C. 2018).
“That statute provides: “If, in any proceeding before the tax court judge involv- ing ad valorem property taxation, exemptions, special assessments or omitted property, the court finds in favor of 4 Tax Court Rules 17 and 46 do not independently have the force of statute.”
Dep't of Revenue v. Rakocy, 15 Or. Tax 389 (Or. T.C. 2001).
“For example, if the department assesses $10,000 additional income taxes, the court may deny only $500 and enter judgment against the taxpayer for the remaining $9,500.”
— Or. Rev. Stat. § 305.490(3)(a)(B) — 1 case
— Or. Rev. Stat. § 305.490(3)(b) — 1 case
Dep't of Revenue v. Rakocy, 15 Or. Tax 389 (Or. T.C. 2001).
“For example, if the department assesses $10,000 additional income taxes, the court may deny only $500 and enter judgment against the taxpayer for the remaining $9,500.”
— Or. Rev. Stat. § 305.490(4) — 15 cases
Wihtol I v. Dept. of Rev., 21 Or. Tax 260 (Or. T.C. 2013).
“The first section of ORS 305.490 described appeals from orders of the State Tax Commission, the predecessor to the Department of Revenue (department), and the requirement to pay a fee, except no fee was due from a government entity.”
Hoggard II v. Dept. of Rev., 23 Or. Tax 543 (Or. T.C. 2019).
“105 do not appear to exceed those under ORS 305.490.”). Cite as 23 OTR 543 (2019) 547 “(B) Reasonable expenses as determined by the court.”
Allen v. Dep't of Revenue, 17 Or. Tax 427 (Or. T.C. 2004).
“Further, no party asserts the existence of an agreement or a statutory basis for award of fees other than ORS 305.490 (the fee statute). II. FACTS All parties agree the fee statute was added to Oregon law in 2001 and was made applicable to “proceedings commenced” on or after…”
— Or. Rev. Stat. § 305.490(4)(a) — 16 cases
Comcast Corp. V v. Dept. of Rev. (TC 4909), 23 Or. Tax 8 (Or. T.C. 2018).
“That statute provides: “If, in any proceeding before the tax court judge involv- ing ad valorem property taxation, exemptions, special assessments or omitted property, the court finds in favor of 4 Tax Court Rules 17 and 46 do not independently have the force of statute.”
YU Contemporary, Inc. II v. Dept. of Rev., 22 Or. Tax 511 (Or. T.C. 2017).
“075 and ORS 305.490. This is further evidenced by Plaintiff’s counsel’s representation at trial that it was not seeking attorney fees and costs when counsel for the parties were brought into chambers by your honor.”
Hoggard II v. Dept. of Rev., 23 Or. Tax 543 (Or. T.C. 2019).
“105 do not appear to exceed those under ORS 305.490.”). Cite as 23 OTR 543 (2019) 547 “(B) Reasonable expenses as determined by the court.”
— Or. Rev. Stat. § 305.490(4)(a)(A) — 7 cases
Dep't of Revenue v. River's Edge Investments, LLC, 377 P.3d 540 (Or. 2016).
“Tax Court’s Ruling on Attorney Fees Under ORS 305.490 (4)(a)(A), the Tax Court may award attorney fees when it rules in favor of the taxpayer in an ad valorem property tax matter.”
Comcast Corp. V v. Dept. of Rev. (TC 4909), 23 Or. Tax 8 (Or. T.C. 2018).
“That statute provides: “If, in any proceeding before the tax court judge involv- ing ad valorem property taxation, exemptions, special assessments or omitted property, the court finds in favor of 4 Tax Court Rules 17 and 46 do not independently have the force of statute.”
— Or. Rev. Stat. § 305.490(4)(a)(B) — 3 cases
Allen v. Dep't of Revenue, 17 Or. Tax 427 (Or. T.C. 2004).
“Further, no party asserts the existence of an agreement or a statutory basis for award of fees other than ORS 305.490 (the fee statute). II. FACTS All parties agree the fee statute was added to Oregon law in 2001 and was made applicable to “proceedings commenced” on or after…”
— Or. Rev. Stat. § 305.490(4)(b) — 3 cases
— Or. Rev. Stat. § 305.490(5) — 1 case
— Or. Rev. Stat. § 305.490(l)(b) — 1 case
Garrison v. Dep't of Revenue, 200 P.3d 126 (Or. 2008).
“The Tax Court has adopted a rule requiring that the filing fee or a request for waiver of the fee accompany the complaint: “Unless exempt by law, the plaintiff shall pay a $50 filing fee as provided by ORS 305.490. That fee must be tendered at the time of the filing of the…”
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