Oregon Revised Statutes

Or. Rev. Stat. § 305.587 (2026)

Tax court findings; orders; refunds; bond measure construction; other relief

✓ current as of May 2026

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305.587 Tax court findings; orders; refunds; bond measure construction; other relief. (1) If, in a proceeding commenced under ORS 305.583, the regular division of the Oregon Tax Court finds that a challenged tax, fee, charge or assessment is subject to the limits of section 11 or 11b, Article XI of the Oregon Constitution, the tax court may:

(a) Order the government unit to make refunds to petitioners of any part of the challenged tax, fee, charge or assessment imposed on or after the date that is 90 days before the date the petition was filed and that was collected in excess of the limits of section 11 or 11b, Article XI of the Oregon Constitution. The tax court may not order refunds if the government unit previously had obtained a judgment of the tax court or the Oregon Supreme Court under ORS 305.589, that the tax, fee, charge or assessment in question was not subject to the limits of section 11 or 11b, Article XI of the Oregon Constitution.

(b) Order such other relief as it considers appropriate, including cancellation of taxes imposed but not collected, but such relief shall have prospective effect only. In cases involving local government units, a copy of the tax court’s order shall be served upon the assessor of the county or counties in which the local government unit is located at the same time the order is served upon the parties.

(2) If the tax court orders a unit of government to make refunds of any tax, fee, charge or assessment that was imposed and collected in excess of the limits of section 11 or 11b, Article XI of the Oregon Constitution, the government unit shall do so out of the resources of the government unit. No refund so ordered shall be paid from the unsegregated tax collections account. The assessor shall not be required to recompute the amount of tax due from any property or property owner with respect to the tax, fee, charge or assessment that is the subject of the order for any tax year for which a tax statement has been delivered under ORS 311.250.

(3) If, in a proceeding commenced under ORS 305.585, the tax court finds that a tax, fee, charge or assessment is not subject to the limits of section 11 or 11b, Article XI of the Oregon Constitution, the tax court may order such relief as it considers appropriate, but such relief shall have prospective effect only. In cases involving local government units, a copy of the tax court’s order shall be served upon the assessor of the county or counties in which the local government unit is located at the same time the order is served upon the parties. The assessor shall not be required to recompute the amount of tax due from any property or property owner with respect to the tax, fee, charge or assessment that is the subject of the order for any tax year for which a tax statement has been delivered under ORS 311.250.

(4) For purposes of this section, taxes, fees, charges or assessments are deemed imposed when the statement or bill for the taxes, fees, charges or assessments is mailed.

(5) In the case of a question concerning the authorized uses of the proceeds of bonded indebtedness, the tax court shall construe the provisions of the measure authorizing the bonded indebtedness and the use of the proceeds liberally to allow the government unit to provide the facilities or services approved by the voters.

(6) If, in a proceeding commenced under ORS 305.583, the regular division of the tax court finds that a use of the proceeds of bonded indebtedness is not authorized by the applicable law, the tax court may prohibit the expenditure or proceed in accordance with ORS 305.586. [1991 c.459 §26b; 1993 c.270 §20; 1997 c.541 §84; 1999 c.340 §11; 2003 c.195 §21]

Notes of Decisions

Cited in 9 cases, 1992–2007 · 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 11× “” 8 With regard to refunds, ORS 305.587 provides: “(1) If in a proceeding commenced under ORS 305.”

Knapp v. City of Jacksonville, 151 P.3d 143 (Or. 2007). · cites it 4× “ORS 305.587 provides that the appropriate remedy for such a violation is a refund of the portion of the fee collected in excess of the limit: *278 “(1) If, in a proceeding commenced under ORS 305.”

Shilo Inn Portland/205, LLC v. Multnomah Cnty., 36 P.3d 954 (Or. 2001). “Accordingly, taxpayer also moved for class action status and claimed entitlement to attorney fees under ORS 305.587, which authorizes the Tax Court to order such relief as it considers appropriate.”

Dennehy v. City of Gresham, 12 Or. Tax 194 (Or. T.C. 1992). · cites it 3× “REMEDY ORS 305.587 provides that if this court finds a challenged charge or assessment is subject to the limits of Article XI, section lib, the court may order refunds to petitioners.”

Knapp II v. City of Jacksonville, 18 Or. Tax 236 (Or. T.C. 2005). · cites it 8× “585, ORS 305.587, and ORS 305.589. In particular, the city asserts that the appropriate remedy is found in ORS 305.”

Tilbury v. Multnomah Cnty., 13 Or. Tax 157 (Or. T.C. 1994). “583 and ORS 305.587. The legislature expressly provided that these processes are the “exclusive remedy” for determining the effect of section 11b.”

Irwin v. Oregon Dep't of Revenue, 15 Or. Tax 24 (Or. T.C. 1999). “585, ORS 305.587, and ORS 305.589 “provide the exclusive remedy” for determining the effect of the limits of section lib on taxes.”

Smith v. Multnomah Cnty. Bd. of Commissioners, 12 Or. Tax 377 (Or. T.C. 1993). · cites it 6× “ORS 305.587 sets forth the remedies that are available in connection with such petitions.”

Roseburg Sch. Dist. v. City of Roseburg, 12 Or. Tax 329 (Or. T.C. 1992). “Such action is not necessary to resolution of this matter nor is it appropriate relief to be granted under ORS 305.587. It is appropriate that respondent refund to petitioners any part of the storm drainage fee paid by petitioners which, when added to petitioners’ property taxes…”

— Or. Rev. Stat. § 305.587(1)(a) — 2 cases

Dennehy v. City of Gresham, 12 Or. Tax 194 (Or. T.C. 1992). “REMEDY ORS 305.587 provides that if this court finds a challenged charge or assessment is subject to the limits of Article XI, section lib, the court may order refunds to petitioners.”

Smith v. Multnomah Cnty. Bd. of Commissioners, 12 Or. Tax 377 (Or. T.C. 1993). “ORS 305.587 sets forth the remedies that are available in connection with such petitions.”

— Or. Rev. Stat. § 305.587(1)(b) — 2 cases

Smith v. Multnomah Cnty. Bd. of Commissioners, 12 Or. Tax 377 (Or. T.C. 1993). “ORS 305.587 sets forth the remedies that are available in connection with such petitions.”

— Or. Rev. Stat. § 305.587(l)(a) — 3 cases

Smith v. Multnomah Cnty. Bd. of Commissioners, 865 P.2d 356 (Or. 1994). “” 8 With regard to refunds, ORS 305.587 provides: “(1) If in a proceeding commenced under ORS 305.”

Knapp v. City of Jacksonville, 151 P.3d 143 (Or. 2007). “ORS 305.587 provides that the appropriate remedy for such a violation is a refund of the portion of the fee collected in excess of the limit: *278 “(1) If, in a proceeding commenced under ORS 305.”

Knapp II v. City of Jacksonville, 18 Or. Tax 236 (Or. T.C. 2005). “585, ORS 305.587, and ORS 305.589. In particular, the city asserts that the appropriate remedy is found in ORS 305.”

— Or. Rev. Stat. § 305.587(l)(b) — 2 cases

Knapp II v. City of Jacksonville, 18 Or. Tax 236 (Or. T.C. 2005). “585, ORS 305.587, and ORS 305.589. In particular, the city asserts that the appropriate remedy is found in ORS 305.”

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