306.805
Service of orders of department.
(1) Orders of the Department of Revenue in property tax cases shall be served
by mailing a copy by certified mail to each taxpayer directly affected, or to
the attorney or authorized representative of the taxpayer, except that whenever
the number of taxpayers whose property is affected by such order exceeds three,
the department may, in its discretion, give notice of the order in either of
the following ways:
(a) Mail to each
taxpayer a notice of the order, which notice shall contain a general statement
as to the effect of the order, the classes or types of property affected and a
description of the general area affected, as provided by ORS 308.240; or
(b) Cause a
notice of the order as described in paragraph (a) of this subsection to be
published in some newspaper of general circulation in the county in which the
property is located, in two consecutive weekly publications, the first
publication to be made within 10 days of the date of the order. Publication
shall be deemed complete five days after the last publication and shall be
sufficient service of the order on each and every person whose property is
affected. Any period of time within which such person may appeal from the order
shall commence running on the day following the completion of publication.
(2) All other
orders of the department shall be served by mailing a certified copy to the
taxpayer, executor or other person or persons directly affected by the order,
or to the attorney or authorized representative of the taxpayer, executor or
other affected person. [Formerly 306.235; 1977 c.870 §34; 1995 c.293 §2]
306.810 [Formerly 306.330; repealed by
1985 c.604 §8]
Notes of Decisions
Multnomah Cnty. v. Dep't of Revenue, 935 P.2d 426 (Or. 1997).
· cites it 4× “tment, an appeal from an order of the department on *233 an appeal taken pursuant to this chapter may be taken by filing an original and one certified copy of a complaint with the clerk of the Oregon Tax Court at its principal office in Salem, Oregon, within 60 days after a copy…”
Fellman v. Dep't of Revenue, 640 P.2d 1388 (Or. 1982).
· cites it 4× “department, an appeal from an order of the department on an appeal taken pursuant to this chapter may be taken by filing an original and one certified copy of a complaint with the clerk of the Oregon Tax Court at its principal office at Salem, Oregon, within 60 days after a copy…”
Leffler Indus., Inc. v. Dep't of Revenue, 704 P.2d 97 (Or. 1985).
· cites it 2× “waiver of penalty or interest by the department, an appeal from an order of the department on an appeal taken pursuant to this chapter may be taken by filing an original and one certified copy of a complaint with the * * * Oregon Tax Court * * * *484 within 60 days after a copy…”
Mongeon v. Dep't of Revenue, 876 P.2d 752 (Or. 1994).
· cites it 5× “560(1): “[A]n appeal from an order of the department on an appeal taken pursuant to this chapter [from a property tax assessment] may be taken by filing an original and one certified copy of a complaint with the clerk of the Oregon Tax Court * * * within 60 days after a copy of…”
Comcast Corp. II v. Dept. of Rev. (TC 5265), 24 Or. Tax 250 (Or. T.C. 2020).
“An appeal from a supervisory order or other order or determination of the Department of Revenue shall be filed within 90 days after the date a copy of the order or determination or notice of the order or determination has been served upon the appealing party by mail as provided…”
Balderee v. State Tax Comm'n, 2 Or. Tax 142 (Or. T.C. 1965).
· cites it 2× “111, may, within 60 days *145 after a copy of the order or notice of the order has been served upon him by mail as provided in ORS 306.805 or within six months after notice of the order has been given to him under subsection (2) of ORS 306.”
Domogalla v. Dep't of Revenue, 7 Or. Tax 242 (Or. T.C. 1977).
“580 (providing that the remedy in the Tax Court is exclusive); ORS 306.805 (providing for service by registered mail to each taxpayer directly affected or his attorney, etc.”
Lewis & Clark Coll. v. Comm'n, 3 Or. Tax 169 (Or. T.C. 1968).
· cites it 6× “The material part of that statute states: “(1) Within 60 days after a copy of the commission’s order or notice thereof has been served, or if published by the commission under subsection (2) of ORS 306.805, within six months after notice of the order has been published, the…”
Straumfjord v. Comm'n, 3 Or. Tax 69 (Or. T.C. 1967).
“Contrary to the procedure in property tax cases where ORS 306.805 (with certain exceptions not material) permits service of the commission order on the taxpayer or Ms attorney, ORS 314.”
U S West Commc'ns, Inc. v. Dep't of Revenue, 12 Or. Tax 322 (Or. T.C. 1992).
· cites it 12× “states: “[A]n appeal from an order of the department on an appeal taken pursuant to this chapter may be taken by filing an original and one certified copy of a complaint with the clerk of the Oregon Tax Court at its principal office at Salem, Oregon, within 60 days after a copy…”
Hood River Cnty. v. Dep't of Revenue, 618 P.2d 968 (Or. 1980).
“Orders shall be served as provided in ORS 306.805, and the department shall also serve a copy of its order by certified mail upon each intervenor in the appeal and each county board of equalization and public officer affected by the order.”
— Or. Rev. Stat. § 306.805(1) — 3 cases
Mongeon v. Dep't of Revenue, 876 P.2d 752 (Or. 1994).
“560(1): “[A]n appeal from an order of the department on an appeal taken pursuant to this chapter [from a property tax assessment] may be taken by filing an original and one certified copy of a complaint with the clerk of the Oregon Tax Court * * * within 60 days after a copy of…”
U S West Commc'ns, Inc. v. Dep't of Revenue, 12 Or. Tax 322 (Or. T.C. 1992).
“states: “[A]n appeal from an order of the department on an appeal taken pursuant to this chapter may be taken by filing an original and one certified copy of a complaint with the clerk of the Oregon Tax Court at its principal office at Salem, Oregon, within 60 days after a copy…”
— Or. Rev. Stat. § 306.805(1)(a) — 1 case
U S West Commc'ns, Inc. v. Dep't of Revenue, 12 Or. Tax 322 (Or. T.C. 1992).
“states: “[A]n appeal from an order of the department on an appeal taken pursuant to this chapter may be taken by filing an original and one certified copy of a complaint with the clerk of the Oregon Tax Court at its principal office at Salem, Oregon, within 60 days after a copy…”
— Or. Rev. Stat. § 306.805(1)(b) — 1 case
U S West Commc'ns, Inc. v. Dep't of Revenue, 12 Or. Tax 322 (Or. T.C. 1992).
“states: “[A]n appeal from an order of the department on an appeal taken pursuant to this chapter may be taken by filing an original and one certified copy of a complaint with the clerk of the Oregon Tax Court at its principal office at Salem, Oregon, within 60 days after a copy…”
— Or. Rev. Stat. § 306.805(l)(b) — 2 cases
Multnomah Cnty. v. Dep't of Revenue, 935 P.2d 426 (Or. 1997).
“tment, an appeal from an order of the department on *233 an appeal taken pursuant to this chapter may be taken by filing an original and one certified copy of a complaint with the clerk of the Oregon Tax Court at its principal office in Salem, Oregon, within 60 days after a copy…”
Leffler Indus., Inc. v. Dep't of Revenue, 704 P.2d 97 (Or. 1985).
“waiver of penalty or interest by the department, an appeal from an order of the department on an appeal taken pursuant to this chapter may be taken by filing an original and one certified copy of a complaint with the * * * Oregon Tax Court * * * *484 within 60 days after a copy…”
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