305.845
Remedies exclusive.
The remedies provided in this chapter shall be exclusive and no person, county
officer or board shall maintain any suit, action or special proceeding in any
court of this state with respect to the assessment and taxation of property or
the collection of any tax thereon on any grounds, including fraud, where it
shall appear that such remedies were available. [1977 c.870 §12]
Notes of Decisions
Dennehy v. Dep't of Revenue, 668 P.2d 1210 (Or. 1983).
“425(2); ORS 305.845. Other jurisdictions have reached the same conclusion we reach, when confronted with challenges to the constitutionality of tax assessments.”
Nutbrown v. Munn, 11 Or. Tax 294 (Or. T.C. 1989).
“425(2); ORS 305.845. “Other jurisdictions have reached the same conclusion we reach when confronted with challenges to the constitutionality of tax assessments.”
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