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Oregon Revised Statutes

Or. Rev. Stat. § 305.585 (2026)

Local government petitions concerning taxes of another local government under 1990 Measure 5; manner and time for filing

✓ current as of May 2026
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      305.585 Local government petitions concerning taxes of another local government under 1990 Measure 5; manner and time for filing. (1) A local government unit may petition the regular division of the Oregon Tax Court to determine whether the limits of section 11b, Article XI of the Oregon Constitution apply to a tax, fee, charge or assessment of another local government unit if the boundaries of both units include common territory and if the petitioning local government unit will lose or has lost revenue because of the tax, fee, charge or assessment that is the subject of the petition.

      (2) The petitioner shall file a petition with the clerk of the tax court at its principal office in Salem, Oregon. The petition shall name the local government unit that imposes the tax, fee, charge or assessment as respondent. Such filing in the tax court shall constitute the perfection of the petition. The clerk of the tax court shall serve the respondent local government unit by mailing a copy of the petition to the recording officer or chief administrative officer of the local government unit. The clerk also shall serve a copy of the petition upon the Oregon Department of Justice.

      (3) The petition shall state the facts and grounds upon which the petitioner contends that the tax, fee, charge or assessment at issue is not subject to the limits of section 11b, Article XI of the Oregon Constitution. The case shall proceed thereafter in the manner provided for appeals concerning ad valorem property tax assessments. ORS 305.405 to 305.494 shall apply to such actions.

      (4) The petition shall be filed not later than 30 days after the date the respondent local government unit filed its certificate required under ORS 310.060 with the county assessor. [1991 c.459 §26a; 1995 c.79 §111; 1995 c.650 §74; 1999 c.340 §10; 2005 c.225 §6]

Notes of Decisions
Cited in 8 cases (1 in the last 5 years), 1993–2024 · 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). “” Proceedings to determine the effect of Measure 5 on a tax, fee, charge, or assessment also may be brought by local government units under ORS 305.585 (local government unit *307 may petition for determination regarding tax of another government unit) and 305.”
Tilbury v. Multnomah Cnty., 13 Or. Tax 157 (Or. T.C. 1994). “589 and ORS 305.585. A separate process allows taxpayers to obtain a determination and refunds.”
Irwin v. Oregon Dep't of Revenue, 15 Or. Tax 24 (Or. T.C. 1999). “583, ORS 305.585, ORS 305.587, and ORS 305.589 “provide the exclusive remedy” for determining the effect of the limits of section lib on taxes.”
Martin v. City of Tigard, 14 Or. Tax 517 (Or. T.C. 1999). “A point of confusion in that case arose because the property owner (Ester) had not joined with at least nine other interested taxpayers, as then required by ORS 305.585, in seeking a determination under section 11b.”
Knapp II v. City of Jacksonville, 18 Or. Tax 236 (Or. T.C. 2005). “583, ORS 305.585, ORS 305.587, and ORS 305.589.”
Barlow-Gresham Union High Sch. Dist. No. U2-20 JT. v. City of Gresham, 13 Or. Tax 175 (Or. T.C. 1994). “3 Plaintiffs are units of local government; therefore, it is possible to utilize the procedures under ORS 305.585, but they are likewise late in bringing an appeal under that section.”
Avakian v. Dept. of Rev. (Or. T.C. 2024). “”); ORS 305.585(3) (same). Nothing in the provisions governing Measure 5 petitions changes the court’s analysis above regarding the meaning of the term “action” in TCR 34 B.”
Smith v. Multnomah Cnty. Bd. of Commissioners, 12 Or. Tax 377 (Or. T.C. 1993). · cites it 2× “583, 2 petitions by local governments concerning the taxes of other local governments, ORS 305.585, and petitions by a local government unit concerning its own taxes, ORS 305.”
— Or. Rev. Stat. § 305.585(3) — 1 case
Avakian v. Dept. of Rev. (Or. T.C. 2024). “”); ORS 305.585(3) (same). Nothing in the provisions governing Measure 5 petitions changes the court’s analysis above regarding the meaning of the term “action” in TCR 34 B.”
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