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Oregon Revised Statutes

Or. Rev. Stat. § 305.580 (2026)

Exclusive remedies for certain determinations; priority of petitions

✓ current as of May 2026
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      305.580 Exclusive remedies for certain determinations; priority of petitions. (1) The provisions of ORS 305.583, 305.585, 305.587 and 305.589 shall provide the exclusive remedy for determination of questions concerning:

      (a) The effect of the limits of section 11b, Article XI of the Oregon Constitution on taxes, fees, charges and assessments of units of government.

      (b) The authorized uses of the proceeds of bonded indebtedness described in section 11 (11)(d), Article XI of the Oregon Constitution.

      (2) A petition filed with the regular division of the Oregon Tax Court pursuant to ORS 305.583, 305.585, 305.587 or 305.589 shall have priority over all other cases pending before the regular division and shall be heard and decided as soon after coming to issue as is reasonably possible. [1991 c.459 §25; 1999 c.340 §8; 2003 c.195 §19]

Notes of Decisions
Cited in 21 cases (1 in the last 5 years), 1992–2024 · leading case: Smith v. Multnomah Cnty. Bd. of Commissioners, 865 P.2d 356 (Or. 1994).
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Smith v. Multnomah Cnty. Bd. of Commissioners, 865 P.2d 356 (Or. 1994). · cites it 7× “Defendant argues, however, that such intent is expressed in ORS 305.580(1), which provides that “[t]he provisions of ORS 305.”
Knapp v. City of Jacksonville, 151 P.3d 143 (Or. 2007). · cites it 3× “Plaintiffs brought this action under ORS 305.580 and ORS 305.583 5 to have the Tax Court declare that the city’s surcharges exceeded Measure 5 limits.”
Knapp I v. City of Jacksonville, 18 Or. Tax 22 (Or. T.C. 2004). · cites it 3× “Under ORS 305.580 to 305.591 the court has jurisdiction to resolve the question of whether the surcharges are subject to Measure 5 or Measure 50 and whether the surcharges exceed the limitations of those provisions.”
Ester v. City of Monmouth, 903 P.2d 344 (Or. 1995). · cites it 3× “” ORS 305.580(1) makes that procedure the exclusive remedy for an interested taxpayer bringing a challenge under the limitations imposed by Article XI, section lib: “The provisions of ORS 305.”
Martin v. City of Tigard, 72 P.3d 619 (Or. 2003). “Under ORS 305.580(1), the exclusive remedy for a taxpayer who thinks that a charge exceeds the limits of Article XI, section 11b, is a petition to the Tax Court.”
Comeaux v. Water Wonderland Improvement Dist., 12 Or. Tax 132 (Or. T.C. 1992). “Sections 25 through 27 of chapter 459, now codified as ORS 305.580 through 305.589, provide the exclusive remedies for determining the effects of section 11b.”
Hyundai Semiconductor Am. v. City of Eugene, 27 P.3d 124 (Or. 2001). · cites it 2× “The court denied plaintiffs motion for a stay, reasoning that, under ORS 305.580, 7 plaintiffs Measure 5 claim was entitled to immediate review and, although plaintiff normally should have exhausted its administrative remedies as to its first and third claims, the court would…”
Welch v. Unified Sewerage Agency, 12 Or. Tax 359 (Or. T.C. 1992). · cites it 2× “Three of those limits are: *363 (1) ORS 305.580 provides that the specified remedies for determining the effects of section lib on a tax are the exclusive remedies.”
Savage v. Munn, 12 Or. Tax 145 (Or. T.C. 1992). “See ORS 305.580(1). However, those remedies do not apply to a suit which challenges the validity of Article XI, section lib.”
Tilbury v. Multnomah Cnty., 13 Or. Tax 157 (Or. T.C. 1994). “Part of the implementing legislation was ORS 305.580 through ORS 305.591. These provisions constitute the procedures for determining the effect of section lib on taxes, fees, charges and assessments of units of government.”
Multnomah Cnty. v. Dep't of Revenue, 13 Or. Tax 281 (Or. T.C. 1995). “Such claims are governed by the special *284 procedure set forth in ORS 305.580 et seq. Rather, plaintiffs’ claim seeks a determination of the scope of the exemption provided by ORS 307.”
Martin v. City of Tigard, 14 Or. Tax 517 (Or. T.C. 1999). · cites it 3× “) The above statute clearly makes ORS 305.580 the exclusive remedy and ORS 305.”
Show all 21 citing cases →
— Or. Rev. Stat. § 305.580(1) — 9 cases
Smith v. Multnomah Cnty. Bd. of Commissioners, 865 P.2d 356 (Or. 1994). “Defendant argues, however, that such intent is expressed in ORS 305.580(1), which provides that “[t]he provisions of ORS 305.”
Ester v. City of Monmouth, 903 P.2d 344 (Or. 1995). “” ORS 305.580(1) makes that procedure the exclusive remedy for an interested taxpayer bringing a challenge under the limitations imposed by Article XI, section lib: “The provisions of ORS 305.”
Martin v. City of Tigard, 72 P.3d 619 (Or. 2003). “Under ORS 305.580(1), the exclusive remedy for a taxpayer who thinks that a charge exceeds the limits of Article XI, section 11b, is a petition to the Tax Court.”
Savage v. Munn, 12 Or. Tax 145 (Or. T.C. 1992). “See ORS 305.580(1). However, those remedies do not apply to a suit which challenges the validity of Article XI, section lib.”
Welch v. Unified Sewerage Agency, 12 Or. Tax 359 (Or. T.C. 1992). “Three of those limits are: *363 (1) ORS 305.580 provides that the specified remedies for determining the effects of section lib on a tax are the exclusive remedies.”
— Or. Rev. Stat. § 305.580(2) — 1 case
Avakian v. Dept. of Rev. (Or. T.C. 2024).
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