305.770 Report
of taxpayers paying invalid tax; issuance and payment of warrants. The department or agency of the
state charged with the duty of administering the law so invalidated, either
wholly or in part, shall prepare a detailed report, listing by name, address
and amount of payment each taxpayer who paid an invalid tax under the law. The
Oregon Department of Administrative Services shall issue a warrant in favor of
each taxpayer listed therein, in the amount so reported, and shall forward the
warrant to the taxpayer at the address shown in the report. The State Treasurer
shall pay the warrants from the General Fund in the usual manner when and as
presented. Warrants refunding invalid taxes shall be payable to the taxpayers
named in the report required by this section or to their heirs, administrators,
executors or assigns. [Formerly 306.290; 1975 c.614 §8]
Notes of Decisions
Ragsdale v. Dep't of Revenue, 823 P.2d 971 (Or. 1992).
· cites it 5× “y further proceeding to sustain the validity of the law, or the part thereof affected, has expired, and if there is no other statute authorizing refund thereof, all taxes collected and paid under the law or part thereof invalidated, in or after the year in which the action…”
Pendell v. Dep't of Revenue, 847 P.2d 846 (Or. 1993).
· cites it 4× “765 provides that refunds of taxes that arise because a tax law is adjudged invalid “shall be refunded and repaid in the manner provided in ORS 305.770 to 305.785.” ORS 305.775 provides: “If an appeal from or petition for certiorari to review a decision of the Supreme Court of…”
Atkins v. Dep't of Revenue, 894 P.2d 449 (Or. 1995).
· cites it 2× “y further proceeding to sustain the validity of the law, or the part thereof affected, has expired, and if there is no other statute authorizing refund thereof, all taxes collected and paid under the law or part thereof invalidated, in or after the year in which the action…”
Fields v. Dep't of Revenue, 19 Or. Tax 547 (Or. T.C. 2009).
“The interests of those others would appear to be addressed by ORS 305.770, which states that where invalidity of a statute is determined, without regard to the type of "action" leading to such invalidation, the department has certain responsibilities to identify and afford…”
Atkins v. Dep't of Revenue, 13 Or. Tax 65 (Or. T.C. 1994).
“rther proceeding to sustain the validity of the law, or the part thereof affected, has expired, and if there is no other statute authorizing refund thereof, all *68 taxes collected and paid under the law or part thereof invalidated, in or after the year in which the action…”
Pendell v. Dep't of Revenue, 12 Or. Tax 204 (Or. T.C. 1992).
“validity of any law whereby taxes assessed or imposed have been collected and received by the state, acting through any department or agency thereof, and paid into the State Treasury, if the court of last resort holds the law or any part thereof invalid, and the time limited for…”
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