Oregon Revised Statutes

Or. Rev. Stat. § 306.220 (2026)

Compliance of public officers with laws and orders affecting property taxes

✓ current as of May 2026

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306.220 Compliance of public officers with laws and orders affecting property taxes. (1) Every public officer shall comply with any lawful order, rule or regulation of the Department of Revenue made under ORS 306.115, 308.335 or 309.400.

(2) Whenever it appears to the department that any public officer or employee whose duties relate to the assessment or equalization of assessments of property for taxation has failed to comply with any law relating to such duties, or the rules of the department made in pursuance thereof, the department, after an informal conference on the facts, may direct the public officer or employee to comply with such law or rule.

(3) If the public officer or employee, for a period of 10 days after service on the public officer or employee of the department’s direction, neglects or refuses to comply therewith, the department may apply to the Oregon Tax Court for an order, returnable within five days from the date thereof, to compel the public officer or employee to comply with the law or rule, or to show cause why the public officer or employee should not be compelled so to do.

(4) Any order issued by the judge pursuant thereto shall be final.

(5) The remedy provided in this section shall be cumulative and shall not preclude the department from exercising any power or rights delegated to it. [Amended by 1983 c.605 §4; 1993 c.18 §67; 1995 c.650 §69; 1999 c.21 §13]

306.230 [Renumbered 305.055]

306.235 [1953 c.708 §8; renumbered 306.805]

306.240 [Renumbered 305.605]

Notes of Decisions

Cited in 4 cases, 1963–1980 · leading case: City of Woodburn v. Domogalla, 1 Or. Tax 292 (Or. T.C. 1963).

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City of Woodburn v. Domogalla, 1 Or. Tax 292 (Or. T.C. 1963). · cites it 4× “In support of his position, he cites ORS 306.220, requiring compliance by every officer “with any lawful order” of the commission and contends that he is refusing to perform a ministerial duty because he is ordered to do so by competent authority.”

Freightliner Corp. v. Dep't of Revenue, 5 Or. Tax 270 (Or. T.C. 1973). “ORS 306.220; State ex rel. v. Smith et al.”

Hood River Cnty. v. Dep't of Revenue, 8 Or. Tax 279 (Or. T.C. 1980). “The director could not have intended VL 79-48A as a method of enforcing VL 79-48; he would have had to utilize ORS 306.220 for that purpose. 8 The stock paragraph regularly used by the department as a "note” following the director’s signature, reminding the parties of the 60-day…”

Byer v. Dep't of Revenue, 7 Or. Tax 172 (Or. T.C. 1977). “120 speaks of methods "best calculated to secure uniformity according to law, in the system of assessment and collection of taxes.” ORS 306.150 requires the department to carry on a program of in-service training for the assessors and tax collectors of the various counties "as…”

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