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Oregon Revised Statutes

Or. Rev. Stat. § 305.591 (2026)

Court determination that 1990 Measure 5 tax limit is inapplicable; collection of tax; appeal; stay denied

✓ current as of May 2026
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      305.591 Court determination that 1990 Measure 5 tax limit is inapplicable; collection of tax; appeal; stay denied. (1) If a court of competent jurisdiction determines that all or any part of section 11b, Article XI of the Oregon Constitution does not apply to a tax on property, the court may order the assessor, tax collector or other appropriate public official to impose or collect that tax without regard to that portion of section 11b, Article XI of the Oregon Constitution the court determines to be inapplicable.

      (2) When so ordered by a court, the assessor, tax collector or other public official shall take all necessary action to impose or collect the tax in compliance with the order of the court.

      (3) Appeal of a decision of a court that all or any part of section 11b, Article XI of the Oregon Constitution does not apply to any tax shall not operate to stay any order of the court directing a public official to collect the tax without regard to the provisions of all or part of section 11b, Article XI of the Oregon Constitution. [1991 c.459 §28]

 

INTERGOVERNMENTAL TAX RELATIONS

 

(Federal and Other States)

Notes of Decisions
Cited in 2 cases, 1994–1994 · leading case: Tilbury v. Multnomah Cnty., 13 Or. Tax 157 (Or. T.C. 1994).
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Tilbury v. Multnomah Cnty., 13 Or. Tax 157 (Or. T.C. 1994). “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.”
City of Eugene v. Dep't of Revenue, 13 Or. Tax 120 (Or. T.C. 1994). “580 through ORS 305.591 provide the exclusive remedies for determining the effects of section lib on taxes, fees or charges.”
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