305.565 Stay
of collection of taxes, interest and penalties pending appeal; exception; bond. (1) Except as provided in
subsection (2) of this section, proceedings for the collection of any taxes,
interest or penalties resulting from an assessment of additional taxes imposed
under the tax laws of this state and administered by the Department of Revenue
or imposed under a local tax administered under ORS 305.620 by the department
shall be stayed by the taking or pendency of any appeal to the tax court.
(2)
Notwithstanding subsection (1) of this section, the department may proceed to
collect any taxes, interest or penalties described in subsection (1) of this
section if the department determines that collection will be jeopardized if
collection is delayed or that the taxpayer has taken a frivolous position in
the appeal. For purposes of this subsection:
(a) Collection of
taxes, interest or penalties will be jeopardized if the taxpayer designs
quickly to depart from the state or to remove the taxpayer’s property from the
state, or to do any other act tending to prejudice or to render wholly or
partially ineffectual proceedings to collect the tax.
(b) A taxpayer’s
position in an appeal is frivolous if that position is of the kind described in
ORS 316.992 (5).
(3) A proceeding
for the apportionment, levy or collection of taxes on any property may not be
stayed by the taking or pendency of any appeal to the tax court, or from an
order of the county property value appeals board or the Oregon Tax Court,
unless the assessor or tax collector either as a party to the suit or an
intervenor, requests a stay and it appears to the satisfaction of the court
that a substantial public interest requires the issuance of a stay.
(4) The tax court
may, as a condition of a stay, require the posting of a bond sufficient to
guarantee payment of the tax. Payment of taxes while appeal is pending shall
not operate as a waiver of the appeal or of a right to refund of taxes found to
be excessively charged or assessed. [1977 c.870 §11; 1982 s.s.1 c.29 §4; 1985
c.761 §9; 1991 c.567 §4; 1993 c.270 §18; 1995 c.650 §23; 1997 c.99 §§47,48;
1997 c.325 §13; 1997 c.541 §73; 2023 c.29 §7; 2025 c.371 §6]
Notes of Decisions
Cole v. State by & Through or. Dept. of Rev., 655 P.2d 171 (Or. 1982).
· cites it 2× “ORS 305.565 is amended to read: 305.565. (1) Unless otherwise ordered by the Oregon Tax Court, no proceeding for the collection of any taxes, interest or penalties resulting from an assessment of taxes or additional taxes imposed by ORS chapter 118, 119, 310, [314, 316, 317,…”
Christensen II v. Dept. of Rev., 23 Or. Tax 155 (Or. T.C. 2018).
“He requests: “An order enjoining Defendant from enforcing collections through garnishment or asset seizure before offering plaintiff an installment agreement that * * * has been determined to facilitate collection by either the Director of the Department of Revenue, or a…”
S. Pac. Transp. Co. v. Dep't of Revenue, 852 P.2d 197 (Or. 1993).
“Appeal of the property valuation on which the taxes are based does not alter the fact that the taxes have already been assessed and become delinquent if not paid by May 15 following assessment.”
Santa Fe Nat. Tobacco Co. v. Dept. of Rev. (Or. T.C. 2019).
· cites it 8× “) The department has conceded one of the two claims asserted by taxpayer but not briefed—that the department’s Notices and Demands for Payment should “be stayed pending appeal pursuant to ORS 305.565.” (Compl at 11; Def’s Mot Summ J at 20 n 6.”
Pac. First Fed. Sav. & Loan Ass'n v. Dep't of Revenue, 8 Or. Tax 466 (Or. T.C. 1980).
“Its use can be analogous to the "stay” of collection of taxes which can be issued in the discretion of the judge of this tax court, when a substantial public interest requires, pursuant to ORS 305.”
Mack v. Dept. of Rev., 25 Or. Tax 179 (Or. T.C. 2022).
· cites it 2× “As Defendant’s counsel has pointed out, ORS 305.565(1) provides that “proceedings for the collection of any taxes, interest or penalties resulting from an assessment of addi- tional taxes imposed by ORS chapter 118, 310, 314, 316, 317, 318, 321 or this chapter shall be stayed by…”
Steimle v. Dept. of Rev. (Or. T.C. 2016).
“12 ORS 305.565(1) requires “proceedings for the collection of any taxes, interest or penalties resulting from an assessment of additional taxes imposed by ORS chapter 118, 310, 314, 316, 317, 318, 321 or this chapter” to be “stayed by the taking or pendency of any appeal to the…”
Woodland v. Dept. of Rev. (Or. T.C. 2022).
“See, ORS 305.565. All parties are entitled to appeal an adverse decision from the Magistrate Division to the Regular Division.”
— Or. Rev. Stat. § 305.565(1) — 5 cases
Christensen II v. Dept. of Rev., 23 Or. Tax 155 (Or. T.C. 2018).
“He requests: “An order enjoining Defendant from enforcing collections through garnishment or asset seizure before offering plaintiff an installment agreement that * * * has been determined to facilitate collection by either the Director of the Department of Revenue, or a…”
Cole v. State by & Through or. Dept. of Rev., 655 P.2d 171 (Or. 1982).
“ORS 305.565 is amended to read: 305.565. (1) Unless otherwise ordered by the Oregon Tax Court, no proceeding for the collection of any taxes, interest or penalties resulting from an assessment of taxes or additional taxes imposed by ORS chapter 118, 119, 310, [314, 316, 317,…”
Santa Fe Nat. Tobacco Co. v. Dept. of Rev. (Or. T.C. 2019).
“) The department has conceded one of the two claims asserted by taxpayer but not briefed—that the department’s Notices and Demands for Payment should “be stayed pending appeal pursuant to ORS 305.565.” (Compl at 11; Def’s Mot Summ J at 20 n 6.”
Mack v. Dept. of Rev., 25 Or. Tax 179 (Or. T.C. 2022).
“As Defendant’s counsel has pointed out, ORS 305.565(1) provides that “proceedings for the collection of any taxes, interest or penalties resulting from an assessment of addi- tional taxes imposed by ORS chapter 118, 310, 314, 316, 317, 318, 321 or this chapter shall be stayed by…”
Steimle v. Dept. of Rev. (Or. T.C. 2016).
“12 ORS 305.565(1) requires “proceedings for the collection of any taxes, interest or penalties resulting from an assessment of additional taxes imposed by ORS chapter 118, 310, 314, 316, 317, 318, 321 or this chapter” to be “stayed by the taking or pendency of any appeal to the…”
— Or. Rev. Stat. § 305.565(2) — 1 case
Santa Fe Nat. Tobacco Co. v. Dept. of Rev. (Or. T.C. 2019).
“) The department has conceded one of the two claims asserted by taxpayer but not briefed—that the department’s Notices and Demands for Payment should “be stayed pending appeal pursuant to ORS 305.565.” (Compl at 11; Def’s Mot Summ J at 20 n 6.”
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