305.501
Appeals to tax court to be heard by magistrate division; exception; mediation;
conduct of hearings; decisions; appeal de novo to tax court judge. (1) Except as provided in
subsection (2) of this section, an appeal to the tax court shall be heard by a
tax court magistrate unless specially designated by the tax court judge for
hearing in the regular division. In any matter arising under the property tax
laws and involving a county or county assessor that is designated for hearing
in the regular division, the Department of Revenue shall be substituted for the
county as a party. The plaintiff or petitioner in the appeal is not required to
pay any additional filing fee if the proceeding is specially designated by the
tax court judge for hearing in the regular division.
(2) A party to
the appeal may request mediation, or the tax court on its own motion may assign
the matter to mediation. If the mediation does not result in an agreed
settlement within 60 days after the end of the mediation session, the appeal
shall, absent a showing of good cause for a continuance, be assigned to a
magistrate for hearing.
(3) The tax
court, with the assistance of the State Court Administrator, shall establish
procedures for magistrate division hearings and mediation.
(4)(a) Subject to
the rules of practice and procedure established by the tax court, a magistrate
is not bound by common law or statutory rules of evidence or by technical or
formal rules of procedure, and may conduct the hearing in any manner that will
achieve substantial justice. A hearing may be conducted in person or by
telephone. Magistrates may confer with each other in order to reach a decision
on any matter.
(b) All written
magistrate decisions shall be mailed to the parties to the appeal and to the
Department of Revenue or, for decisions regarding a tax described in ORS
305.410 (3), to a local government’s tax administrator, within five days after
the date of entry of the written decision.
(5)(a) Any party
dissatisfied with a written decision of a magistrate may appeal the decision to
the judge of the tax court by filing a complaint in the regular division of the
tax court within 60 days after the date of entry of the written decision.
(b) If a decision
of a magistrate involves any matter arising under the property tax laws and a
county was a party to the proceeding before the magistrate, the Department of
Revenue may file a notice of appeal whether or not the department had
intervened in the proceeding before the magistrate. In such cases, the
department shall appear before the tax court judge in any proceeding on appeal.
(c) If a decision
of a magistrate involves any matter arising under the property tax laws and a
party other than a county appeals the decision to the tax court judge, the
Department of Revenue shall be the defendant.
(d) Appeal to the
judge of the tax court is the sole and exclusive remedy for review of a written
decision of a magistrate.
(6) Appeal of a
final decision of a magistrate before the judge of the tax court shall be as
provided in ORS 305.425 (1) and 305.570.
(7) If no appeal
is taken to the tax court judge within 60 days, the decision of the magistrate
shall become final. The tax court shall enter a judgment enforcing all final
decisions of the magistrate, which judgment shall be binding upon all parties.
ORS 305.440 (2) applies to the final determination of any property tax matter. [1995
c.650 §11; 1997 c.872 §20; 1999 c.340 §1; 2005 c.345 §9; 2007 c.283 §1; 2012
c.48 §13; 2024 c.52 §37]
Notes of Decisions
Cited in
172
cases (
73 in the last 5 years), 1998–2026 · 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).
· cites it 18× “See ORS 305.501 (5)(a) (allowing 60 days for parties to appeal the final deci- sion of the magistrate); ORS 305.”
Work v. Dep't of Revenue, 429 P.3d 375 (Or. 2018).
· cites it 11× “ORS 305.501 (5)(a) provides that "[a]ny party dissatisfied with a written decision of a magistrate may appeal the decision to the judge of the tax court.”
Wihtol I v. Dept. of Rev., 21 Or. Tax 260 (Or. T.C. 2013).
· cites it 5× “” Rules for the Magistrate Division are authorized in ORS 305.501(3). Unlike the Oregon Rules of Civil Procedure, the rules of the tax court, of either division, do not have the force and effect of statutes.”
Scott v. Dep't of Revenue, 370 P.3d 844 (Or. 2016).
· cites it 4× “560 or before a complaint specially designated for hearing in the regular division under ORS 305.501 is heard. The complaint shall be filed as a claim for refund.”
Garrison v. Dep't of Revenue, 200 P.3d 126 (Or. 2008).
· cites it 4× “Under ORS 305.501(5) and TCR 1 B and 1 E, an appeal from the Magistrate Division to the Regular Division is untimely unless it is filed, together with the required filing fee, within 60 days of the entry of the decision in the Magistrate Division.”
Vill. at Main Street Phase II, LLC II v. Dept. of Rev., 22 Or. Tax 52 (Or. T.C. 2015).
· cites it 5× “Concerned about his initial decision not to appeal certain accounts, the assessor attempted to “cross-appeal” in respect of the taxpayer’s appeal of the board decision to increase the value in certain accounts. This court held that the statutes did not contemplate a cross-appeal.”
Wynne v. Dep't of Revenue, 156 P.3d 64 (Or. 2007).
· cites it 4× “However, another statute, ORS 305.501, explains that procedural matter.”
Salisbury v. Dept. of Rev., 24 Or. Tax 497 (Or. T.C. 2021).
· cites it 2× “17 At oral argument, taxpayer appeared to ask this division to specially designate his appeal in TC-MD 190056G for hearing in this division, pursuant to ORS 305.501(1). Aside from numerous procedural issues under TCR 1 C, the court denies taxpayer’s request as too late because…”
McKee v. Dep't of Revenue, 18 Or. Tax 58 (Or. T.C. 2004).
· cites it 2× “” As required by ORS 305.501(5)(c), taxpayer named the Department of Revenue (the department) as defendant in this division.”
Vill. at Main Street Phase II v. Dept. of Rev., 20 Or. Tax 524 (Or. T.C. 2012).
· cites it 7× “That goal is found in ORS 305.501(1). That goal has been the premise for a number of decisions of this court that have restricted the ability of par- ties to simply avoid the Magistrate Division.”
— Or. Rev. Stat. § 305.501(1) — 29 cases
Work v. Dept. of Rev., 22 Or. Tax 396 (Or. T.C. 2017).
“See ORS 305.501 (5)(a) (allowing 60 days for parties to appeal the final deci- sion of the magistrate); ORS 305.”
Salisbury v. Dept. of Rev., 24 Or. Tax 497 (Or. T.C. 2021).
“17 At oral argument, taxpayer appeared to ask this division to specially designate his appeal in TC-MD 190056G for hearing in this division, pursuant to ORS 305.501(1). Aside from numerous procedural issues under TCR 1 C, the court denies taxpayer’s request as too late because…”
— Or. Rev. Stat. § 305.501(2) — 1 case
— Or. Rev. Stat. § 305.501(3) — 5 cases
Wihtol I v. Dept. of Rev., 21 Or. Tax 260 (Or. T.C. 2013).
“” Rules for the Magistrate Division are authorized in ORS 305.501(3). Unlike the Oregon Rules of Civil Procedure, the rules of the tax court, of either division, do not have the force and effect of statutes.”
— Or. Rev. Stat. § 305.501(4) — 4 cases
— Or. Rev. Stat. § 305.501(4)(a) — 32 cases
Wihtol I v. Dept. of Rev., 21 Or. Tax 260 (Or. T.C. 2013).
“” Rules for the Magistrate Division are authorized in ORS 305.501(3). Unlike the Oregon Rules of Civil Procedure, the rules of the tax court, of either division, do not have the force and effect of statutes.”
Salisbury v. Dept. of Rev., 24 Or. Tax 497 (Or. T.C. 2021).
“17 At oral argument, taxpayer appeared to ask this division to specially designate his appeal in TC-MD 190056G for hearing in this division, pursuant to ORS 305.501(1). Aside from numerous procedural issues under TCR 1 C, the court denies taxpayer’s request as too late because…”
— Or. Rev. Stat. § 305.501(4)(b) — 1 case
— Or. Rev. Stat. § 305.501(5) — 4 cases
Garrison v. Dep't of Revenue, 200 P.3d 126 (Or. 2008).
“Under ORS 305.501(5) and TCR 1 B and 1 E, an appeal from the Magistrate Division to the Regular Division is untimely unless it is filed, together with the required filing fee, within 60 days of the entry of the decision in the Magistrate Division.”
— Or. Rev. Stat. § 305.501(5)(a) — 33 cases
Work v. Dept. of Rev., 22 Or. Tax 396 (Or. T.C. 2017).
“See ORS 305.501 (5)(a) (allowing 60 days for parties to appeal the final deci- sion of the magistrate); ORS 305.”
Work v. Dep't of Revenue, 429 P.3d 375 (Or. 2018).
“ORS 305.501 (5)(a) provides that "[a]ny party dissatisfied with a written decision of a magistrate may appeal the decision to the judge of the tax court.”
Scott v. Dep't of Revenue, 370 P.3d 844 (Or. 2016).
“560 or before a complaint specially designated for hearing in the regular division under ORS 305.501 is heard. The complaint shall be filed as a claim for refund.”
Vill. at Main Street Phase II, LLC II v. Dept. of Rev., 22 Or. Tax 52 (Or. T.C. 2015).
“Concerned about his initial decision not to appeal certain accounts, the assessor attempted to “cross-appeal” in respect of the taxpayer’s appeal of the board decision to increase the value in certain accounts. This court held that the statutes did not contemplate a cross-appeal.”
— Or. Rev. Stat. § 305.501(5)(b) — 3 cases
Work v. Dep't of Revenue, 429 P.3d 375 (Or. 2018).
“ORS 305.501 (5)(a) provides that "[a]ny party dissatisfied with a written decision of a magistrate may appeal the decision to the judge of the tax court.”
— Or. Rev. Stat. § 305.501(5)(c) — 10 cases
Work v. Dep't of Revenue, 429 P.3d 375 (Or. 2018).
“ORS 305.501 (5)(a) provides that "[a]ny party dissatisfied with a written decision of a magistrate may appeal the decision to the judge of the tax court.”
Work v. Dept. of Rev., 22 Or. Tax 396 (Or. T.C. 2017).
“See ORS 305.501 (5)(a) (allowing 60 days for parties to appeal the final deci- sion of the magistrate); ORS 305.”
McKee v. Dep't of Revenue, 18 Or. Tax 58 (Or. T.C. 2004).
“” As required by ORS 305.501(5)(c), taxpayer named the Department of Revenue (the department) as defendant in this division.”
— Or. Rev. Stat. § 305.501(5)(d) — 2 cases
Work v. Dept. of Rev., 22 Or. Tax 396 (Or. T.C. 2017).
“See ORS 305.501 (5)(a) (allowing 60 days for parties to appeal the final deci- sion of the magistrate); ORS 305.”
— Or. Rev. Stat. § 305.501(6) — 5 cases
Vill. at Main Street Phase II, LLC II v. Dept. of Rev., 22 Or. Tax 52 (Or. T.C. 2015).
“Concerned about his initial decision not to appeal certain accounts, the assessor attempted to “cross-appeal” in respect of the taxpayer’s appeal of the board decision to increase the value in certain accounts. This court held that the statutes did not contemplate a cross-appeal.”
— Or. Rev. Stat. § 305.501(7) — 14 cases
Work v. Dept. of Rev., 22 Or. Tax 396 (Or. T.C. 2017).
“See ORS 305.501 (5)(a) (allowing 60 days for parties to appeal the final deci- sion of the magistrate); ORS 305.”
Work v. Dep't of Revenue, 429 P.3d 375 (Or. 2018).
“ORS 305.501 (5)(a) provides that "[a]ny party dissatisfied with a written decision of a magistrate may appeal the decision to the judge of the tax court.”
Garrison v. Dep't of Revenue, 200 P.3d 126 (Or. 2008).
“Under ORS 305.501(5) and TCR 1 B and 1 E, an appeal from the Magistrate Division to the Regular Division is untimely unless it is filed, together with the required filing fee, within 60 days of the entry of the decision in the Magistrate Division.”
— Or. Rev. Stat. § 305.501(l) — 1 case
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