Oregon Revised Statutes

Or. Rev. Stat. § 305.780 (2026)

Taxes due prior to year in which suit brought

✓ current as of May 2026

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305.780 Taxes due prior to year in which suit brought. Nothing contained in ORS 305.770 to 305.785 authorizes the refunding of any tax collected and paid under an invalidated tax law, or invalidated part thereof, where the tax as provided in such law became due and payable in any year prior to the year in which the suit or action seeking the invalidation of the law or part thereof was instituted. [Formerly 306.310]

Notes of Decisions

Cited in 4 cases, 1992–2005 · leading case: Lowenberg v. City of Dallas, 168 S.W.3d 800 (Tex. 2005).

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Lowenberg v. City of Dallas, 168 S.W.3d 800 (Tex. 2005). “§ 13-1104(a) (requiring claim for refund to be filed within 3 years of date tax, interest, or penalty was paid); Or. Rev.Stat. § 305.780 (requiring suit for tax refund to be filed in same year it became due).”

Ragsdale v. Dep't of Revenue, 823 P.2d 971 (Or. 1992). · cites it 2× “765 in part is restated in ORS 305.780, which provides: “Nothing contained in ORS 305.”

Atkins v. Dep't of Revenue, 894 P.2d 449 (Or. 1995). · cites it 3× “” See also ORS 305.780 4 The “action attacking the validity” of the tax scheme at issue was “instituted” in 1989.”

Atkins v. Dep't of Revenue, 13 Or. Tax 65 (Or. T.C. 1994). “The limitations of ORS 305.780 do not apply here, because the refund is not sought in a case attacking the validity of the law.”

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