Or. Rev. Stat. » Oregon Revised Statutes

Or. Rev. Stat. § 305.570

Standing to appeal to regular division of tax court; perfection of appeal

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      305.570 Standing to appeal to regular division of tax court; perfection of appeal. (1)(a) Any person, including a county assessor, county tax collector or, for a tax described in ORS 305.410 (3), a local government’s tax administrator, aggrieved by and affected by a written decision of a tax court magistrate issued under ORS 305.501, or any person seeking a remedy in the tax court provided by statute, other than as provided in ORS 305.275 (1), may appeal to the regular division of the Oregon Tax Court, and appeal shall be perfected in the manner provided in ORS 305.404 to 305.560.

      (b) Except for an appeal brought by a county assessor, county tax collector or, for a tax described in ORS 305.410 (3), a local government’s tax administrator, the order being appealed under this subsection must affect the person or the property of the person making the appeal or property for which the person making the appeal holds an interest that obligates the person to pay taxes imposed on the property. As used in this paragraph, an interest that obligates the person to pay taxes includes a contract, lease or other intervening instrumentality.

      (2) A taxpayer or political subdivision affected by a determination of the Department of Revenue authorized under ORS 305.620 may appeal to the tax court as provided in ORS 305.620. [1977 c.870 §13; 1983 c.605 §3; 1983 c.749 §3; 1991 c.459 §29; 1993 c.18 §65; 1995 c.650 §24; 1997 c.541 §75; 1997 c.826 §§4,5; 1999 c.21 §11; 1999 c.340 §4; 2024 c.52 §40]

Notes of Decisions
Cited in 13 cases, 1990–2018 · leading case: Work v. Dept. of Rev.
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Work v. Dept. of Rev. (2017) ortc · cites it 8× “ORS 305.570 sim- ilarly mentions being “aggrieved” and “affected” by a writ- ten decision of a magistrate to have standing to appeal to the Regular Division.”
Northwest Alliance for Market Equality v. Department of Revenue (1993) or · cites it 8× “NAME argues that it had standing under ORS 305.570, which provides in part: “(1) Any taxpayer, county assessor or county tax collector aggrieved by and directly affected by an order of the Department of Revenue, and any taxpayer whose property is affected by an order of the…”
Village at Main Street Phase II, LLC II v. Dept. of Rev. (2015) ortc · cites it 5× “Under ORS 305.570, standing to appeal to the Regular Division exists only for a person, including a county assessor, aggrieved by a written decision of a magistrate.”
Scott v. Department of Revenue (2016) or “6 See also ORS 305.570(1)(a) (“Any person *** aggrieved by and affected by a written decision of a tax court magistrate issued under ORS 305.”
Columbia Sun, Inc. v. Department of Revenue (1995) or · cites it 6× “ORS 305.570(1) provides in part: “Any taxpayer, county assessor or county tax collector aggrieved by and directly affected by an order of the Department of Revenue, and any taxpayer whose property is affected by an order of the Department of Revenue made to a county assessor or…”
Northwest Medical Laboratories, Inc. v. Good Samaritan Hospital & Medical Center (1990) or “ORS 305.570 allows “[a]ny taxpayer * * * aggrieved by and directly affected by an order of [the department], and any taxpayer whose property is affected by [such] order * * * made to a county assessor” to *267 appeal to the Oregon Tax Court.”
Ochsner v. Dept. of Rev. (2013) ortc “501(5)(a) and would have standing to appeal under ORS 305.570(1)(b). In those circumstances Plaintiff here would have no statutory right of appeal.”
Steimle v. Dept. of Rev. (2016) ortc · cites it 4× “7 For purposes of appeals to the Regular Division, this court has determined that standing requirements are set forth in ORS 305.570. See Village at Main Street Phase II, LLC v.”
Kaup v. Department of Revenue (1996) ortc · cites it 4× “806 and, therefore, lacked standing under ORS 305.570. Zerba stated the property is owned by Kaup.”
Hidden Court LLC v. Multnomah County Assessor (2015) ortc · cites it 2× “The same logic this court applied with respect to appeals to the Regular Division under ORS 305.570 also applies with respect to appeals to the Magistrate Division under ORS 305.”
Mountain Park Office Campus LLC v. Clackamas County Assessor (2018) ortc “, TC 5286 at 12-13, n17 (Or July 20, 2017) (declining to ignore the fact that the taxpayer was not aggrieved under ORS 305.570 by the decision of the magistrate, even though not raised by defendant).”
Ochsner v. Department of Revenue (2013) ortc “501(5)(a) and would have standing to appeal under ORS 305.570(1)(b). In those circumstances, [Ochsner] would have no statutory right of appeal.”
Show all 13 citing cases →
— Or. Rev. Stat. § 305.570(1) — 4 cases
Northwest Alliance for Market Equality v. Department of Revenue (1993) or “NAME argues that it had standing under ORS 305.570, which provides in part: “(1) Any taxpayer, county assessor or county tax collector aggrieved by and directly affected by an order of the Department of Revenue, and any taxpayer whose property is affected by an order of the…”
Columbia Sun, Inc. v. Department of Revenue (1995) or “ORS 305.570(1) provides in part: “Any taxpayer, county assessor or county tax collector aggrieved by and directly affected by an order of the Department of Revenue, and any taxpayer whose property is affected by an order of the Department of Revenue made to a county assessor or…”
Steimle v. Dept. of Rev. (2016) ortc “7 For purposes of appeals to the Regular Division, this court has determined that standing requirements are set forth in ORS 305.570. See Village at Main Street Phase II, LLC v.”
Hermo v. City of Lincoln City (1991) ortc
— Or. Rev. Stat. § 305.570(1)(a) — 2 cases
Work v. Dept. of Rev. (2017) ortc “ORS 305.570 sim- ilarly mentions being “aggrieved” and “affected” by a writ- ten decision of a magistrate to have standing to appeal to the Regular Division.”
Scott v. Department of Revenue (2016) or “6 See also ORS 305.570(1)(a) (“Any person *** aggrieved by and affected by a written decision of a tax court magistrate issued under ORS 305.”
— Or. Rev. Stat. § 305.570(1)(b) — 2 cases
Ochsner v. Dept. of Rev. (2013) ortc “501(5)(a) and would have standing to appeal under ORS 305.570(1)(b). In those circumstances Plaintiff here would have no statutory right of appeal.”
Ochsner v. Department of Revenue (2013) ortc “501(5)(a) and would have standing to appeal under ORS 305.570(1)(b). In those circumstances, [Ochsner] would have no statutory right of appeal.”
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