305.560
Appeals procedure generally; procedure when taxpayer is not appellant;
intervention.
(1)(a) Except for an order, or portion thereof, denying the discretionary
waiver of penalty or interest by the Department of Revenue or, for a tax
described in ORS 305.410 (3), by a local government’s tax administrator, an
appeal under ORS 305.275 may be taken by filing a complaint with the clerk of
the Oregon Tax Court at its principal office at Salem, Oregon, within the time
required under ORS 305.280.
(b) The clerk of
the tax court shall serve copies of all complaints and petitions on the
department, or, if applicable, on a local government administering a tax
described in ORS 305.410 (3). Service upon the department or the local
government shall be accomplished by the clerk of the tax court filing the copy
of the complaint with the Director of the Department of Revenue or the
administrator of the tax imposed by the local government. Except as otherwise
provided by law, other service shall be accomplished as provided in the rules
of practice and procedure promulgated by the tax court.
(c)(A) The
complaint shall be entitled in the name of the person filing the same as
plaintiff and the department, county, taxpayer or other person or entity as
defendant. If the complaint relates to value of property for ad valorem
property tax purposes and the county has made the appraisal, the complaint
shall be entitled in the name of the person filing the same as plaintiff and
the county assessor as defendant.
(B) If any, a
copy of the order of the department or property value appeals board shall be
attached to the complaint.
(2) The complaint
shall state the nature of the plaintiff’s interest, the facts showing how the
plaintiff is aggrieved and directly affected by the order, act, omission or
determination and the grounds upon which the plaintiff contends the order, act,
omission or determination should be reversed or modified. A responsive pleading
shall be required of the defendant.
(3) In any case
in which the taxpayer is not the appealing party, a copy of the complaint shall
be served upon the taxpayer by the appealing party by certified mail within the
period for filing an appeal, and an affidavit showing such service shall be filed
with the clerk of the tax court. A copy of the order of the department, if any,
shall be attached to the complaint. The taxpayer shall have the right to appear
and be heard.
(4)(a) At any
time in the course of any appeal before the tax court, the department may
intervene as a matter of right. A copy of any order or judgment issued by the
tax court in any case in which the department is an intervenor shall be served
upon the department in the manner provided in subsection (1)(b) of this
section.
(b) The tax
court, in its discretion, may permit other interested persons to intervene by
filing a complaint in such manner and under such conditions as the court may
deem appropriate. [1977 c.870 §10; 1989 c.760 §3; 1991 c.459 §23; 1993 c.270 §16;
1995 c.650 §10; 1997 c.541 §71; 2005 c.225 §4; 2023 c.29 §6; 2023 c.313 §7;
2024 c.52 §§38,39]
Notes of Decisions
Cited in
116
cases (
12 in the last 5 years), 1978–2026 · 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 14× “Rather, ORS 305.560 mentions how a complaint must show how a plaintiff is “aggrieved” and “affected” by the order, act, omission, or determination.”
Multnomah Cnty. v. Dep't of Revenue, 935 P.2d 426 (Or. 1997).
· cites it 23× “ORS 305.560 provides, in part: “(1) Except for an order, or portion thereof, denying the discretionary waiver of penalty or interest by the department, an appeal from an order of the department on *233 an appeal taken pursuant to this chapter may be taken by filing an original…”
Seneca Sustainable Energy, LLC v. Dep't of Revenue, 429 P.3d 360 (Or. 2018).
· cites it 7× “"(2) An appeal under this section is taken by filing a complaint with the tax court in the manner prescribed under ORS 305.560 [setting out steps for filing and service of Tax Court complaints] during the period following the date the tax statements are mailed for the current…”
Sanok v. Grimes, 662 P.2d 693 (Or. 1983).
· cites it 4× “ORS 305.560(1), (2). Naming the Department as defendant is a requirement unrelated to whether the mistaxation resulted from errors by the Department or by others.”
Work v. Dep't of Revenue, 429 P.3d 375 (Or. 2018).
· cites it 2× “Former ORS 305.560(1) (1993). The statutes provided then, as they do now, that "[a]ll proceedings before the [tax] court shall be original, independent proceedings and shall be tried without a jury and de novo.”
Fellman v. Dep't of Revenue, 640 P.2d 1388 (Or. 1982).
· cites it 10× “The plaintiff taxpayers' attorney [1] filed a complaint in the Oregon Tax Court appealing from an order of the defendant Department after the 60 days prescribed as the time limit for filing by ORS 305.560 had expired. The Tax Court granted the Department's motion to dismiss on…”
Leffler Indus., Inc. v. Dep't of Revenue, 704 P.2d 97 (Or. 1985).
· cites it 6× “ds in pertinent part: “(1) Except as provided in subsection (3) of this section, in any appeal from an order of the department involving a deficiency of taxes imposed upon or measured by net income, the tax assessed, and all penalties and interest due, shall be paid to the…”
Dept. of Rev. v. Am. Honda Motor Co., Inc., 20 Or. Tax 404 (Or. T.C. 2011).
· cites it 5× “The basis for the motion is that service of process upon taxpayer was not com- pleted within the time allowed by ORS 305.560(3). II. FACTS The facts are not disputed and are these: (1) The decision of the magistrate appealed in this case was entered on August 10, 2011.”
Wynne v. Dep't of Revenue, 156 P.3d 64 (Or. 2007).
· cites it 2× “275 * * * with the clerk of the Oregon Tax Court * * ORS 305.560 does not refer in text to the filing of the appeal in either the “magistrate” or “regular” divisions of the tax court.”
Scott v. Dep't of Revenue, 370 P.3d 844 (Or. 2016).
“subsection (3) of this section, in any appeal from an order, act, omission or determination of the Department of Revenue involving a deficiency of taxes imposed upon or measured by net income, the tax assessed, and all penalties and interest due, shall be paid to the department…”
— Or. Rev. Stat. § 305.560(1) — 31 cases
Sanok v. Grimes, 662 P.2d 693 (Or. 1983).
“ORS 305.560(1), (2). Naming the Department as defendant is a requirement unrelated to whether the mistaxation resulted from errors by the Department or by others.”
Work v. Dep't of Revenue, 429 P.3d 375 (Or. 2018).
“Former ORS 305.560(1) (1993). The statutes provided then, as they do now, that "[a]ll proceedings before the [tax] court shall be original, independent proceedings and shall be tried without a jury and de novo.”
Multnomah Cnty. v. Dep't of Revenue, 935 P.2d 426 (Or. 1997).
“ORS 305.560 provides, in part: “(1) Except for an order, or portion thereof, denying the discretionary waiver of penalty or interest by the department, an appeal from an order of the department on *233 an appeal taken pursuant to this chapter may be taken by filing an original…”
Fellman v. Dep't of Revenue, 640 P.2d 1388 (Or. 1982).
“The plaintiff taxpayers' attorney [1] filed a complaint in the Oregon Tax Court appealing from an order of the defendant Department after the 60 days prescribed as the time limit for filing by ORS 305.560 had expired. The Tax Court granted the Department's motion to dismiss on…”
— Or. Rev. Stat. § 305.560(1)(a) — 16 cases
— Or. Rev. Stat. § 305.560(1)(b) — 5 cases
Work v. Dept. of Rev., 22 Or. Tax 396 (Or. T.C. 2017).
“Rather, ORS 305.560 mentions how a complaint must show how a plaintiff is “aggrieved” and “affected” by the order, act, omission, or determination.”
— Or. Rev. Stat. § 305.560(1)(c)(A) — 5 cases
— Or. Rev. Stat. § 305.560(2) — 4 cases
Work v. Dept. of Rev., 22 Or. Tax 396 (Or. T.C. 2017).
“Rather, ORS 305.560 mentions how a complaint must show how a plaintiff is “aggrieved” and “affected” by the order, act, omission, or determination.”
Seneca Sustainable Energy, LLC v. Dep't of Revenue, 429 P.3d 360 (Or. 2018).
“"(2) An appeal under this section is taken by filing a complaint with the tax court in the manner prescribed under ORS 305.560 [setting out steps for filing and service of Tax Court complaints] during the period following the date the tax statements are mailed for the current…”
Sanok v. Grimes, 662 P.2d 693 (Or. 1983).
“ORS 305.560(1), (2). Naming the Department as defendant is a requirement unrelated to whether the mistaxation resulted from errors by the Department or by others.”
— Or. Rev. Stat. § 305.560(3) — 10 cases
Multnomah Cnty. v. Dep't of Revenue, 935 P.2d 426 (Or. 1997).
“ORS 305.560 provides, in part: “(1) Except for an order, or portion thereof, denying the discretionary waiver of penalty or interest by the department, an appeal from an order of the department on *233 an appeal taken pursuant to this chapter may be taken by filing an original…”
Dept. of Rev. v. Am. Honda Motor Co., Inc., 20 Or. Tax 404 (Or. T.C. 2011).
“The basis for the motion is that service of process upon taxpayer was not com- pleted within the time allowed by ORS 305.560(3). II. FACTS The facts are not disputed and are these: (1) The decision of the magistrate appealed in this case was entered on August 10, 2011.”
— Or. Rev. Stat. § 305.560(4) — 1 case
— Or. Rev. Stat. § 305.560(4)(a) — 5 cases
Work v. Dept. of Rev., 22 Or. Tax 396 (Or. T.C. 2017).
“Rather, ORS 305.560 mentions how a complaint must show how a plaintiff is “aggrieved” and “affected” by the order, act, omission, or determination.”
— Or. Rev. Stat. § 305.560(5) — 11 cases
Multnomah Cnty. v. Dep't of Revenue, 935 P.2d 426 (Or. 1997).
“ORS 305.560 provides, in part: “(1) Except for an order, or portion thereof, denying the discretionary waiver of penalty or interest by the department, an appeal from an order of the department on *233 an appeal taken pursuant to this chapter may be taken by filing an original…”
— Or. Rev. Stat. § 305.560(5)(d) — 1 case
— Or. Rev. Stat. § 305.560(l)(a) — 2 cases
Wynne v. Dep't of Revenue, 156 P.3d 64 (Or. 2007).
“275 * * * with the clerk of the Oregon Tax Court * * ORS 305.560 does not refer in text to the filing of the appeal in either the “magistrate” or “regular” divisions of the tax court.”
— Or. Rev. Stat. § 305.560(l)(c)(A) — 1 case
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