Oregon Revised Statutes
Or. Rev. Stat. § 305.790 (2026)
Manner of payment of certain costs and expenses
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305.790 Manner of payment of certain costs and expenses. Payment of any attorney fees or reasonable expenses under ORS 305.447 or 305.490 shall be made by the Department of Revenue in the manner provided by law for the payment of income tax refunds. [1971 c.265 §5]
Notes of Decisions
Cited in 3
cases (1 in the last 5 years), 2012–2024 · leading case: Clackamas Cnty. Assessor v. Vill. at Main Street Phase II, LLC, 282 P.3d 814 (Or. 2012).
Clackamas Cnty. Assessor v. Vill. at Main Street Phase II, LLC, 282 P.3d 814 (Or. 2012). “] sf: íjí íj “(b) Payment of attorney fees or reasonable expenses under this subsection shall be made by the Department of Revenue in the manner provided by ORS 305.790.” The county urged the Tax Court to deny the petition, arguing, in part, that its omitted property challenge…”
Desjardin v. Dept. of Rev., No. TC-MD 220354R (Or. T.C. Feb. 23, 2024). “Expenses include accountant fees and fees of other experts incurred by the executor or individual taxpayer in preparing for and conducting the proceeding before the tax court judge and the prior proceeding in the matter, if any, before the magistrate.”
Wihtol v. Multnomah Cnty. Assessor, No. TC-MD 120762N, 2014 WL 274126 (Or. T.C. Jan. 24, 2014). “Subsections (3)(b) FINAL DECISION TC-MD 120762N 12 and (4)(b) of ORS 305.490 both state that “[p]ayment of attorney fees or reasonable expenses under this subsection shall be made by the Department of Revenue in the matter provided by ORS 305.”
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