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
Work v. Dept. of Rev., 22 Or. Tax 396 (Or. T.C. 2017).
· 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.”
Nw. All. for Mkt. Equality v. Dep't of Revenue, 862 P.2d 1300 (Or. 1993).
· 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…”
Scott v. Dep't of Revenue, 370 P.3d 844 (Or. 2016).
“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. Dep't of Revenue, 900 P.2d 1039 (Or. 1995).
· 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…”
Nw. Med. Labs., Inc. v. Good Samaritan Hosp. & Med. Ctr., 786 P.2d 718 (Or. 1990).
“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., 21 Or. Tax 158 (Or. T.C. 2013).
“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. (Or. T.C. 2016).
· 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. Dep't of Revenue, 13 Or. Tax 432 (Or. T.C. 1996).
· 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 Cnty. Assessor (Or. T.C. 2015).
· 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.”
Ochsner v. Dep't of Revenue (Or. T.C. 2013).
“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.”
— Or. Rev. Stat. § 305.570(1) — 4 cases
Nw. All. for Mkt. Equality v. Dep't of Revenue, 862 P.2d 1300 (Or. 1993).
“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. Dep't of Revenue, 900 P.2d 1039 (Or. 1995).
“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. (Or. T.C. 2016).
“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.”
— Or. Rev. Stat. § 305.570(1)(a) — 2 cases
Work v. Dept. of Rev., 22 Or. Tax 396 (Or. T.C. 2017).
“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. Dep't of Revenue, 370 P.3d 844 (Or. 2016).
“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., 21 Or. Tax 158 (Or. T.C. 2013).
“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. Dep't of Revenue (Or. T.C. 2013).
“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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