307.475
Hardship relief for failure to file for exemption, cancellation of assessment
or redetermination of value.
(1) Any taxpayer may apply to the Director of the Department of Revenue for a
recommendation that the value of certain property be:
(a) Stricken from
the assessment roll and that any taxes assessed against such property be
stricken from the tax roll on the grounds of hardship; or
(b) Redetermined
pursuant to ORS 308.146 (6).
(2) As used in
this section, “hardship” means a situation where property is subject to
taxation but would have received relief had there been a timely filing of a
valid claim for exemption, for cancellation of assessment or for a
redetermination of value pursuant to ORS 308.146 (6), and where the failure to
make timely application for the exemption, cancellation or change in assessment
date was by reason of good and sufficient cause.
(3) An
application to the director for a recommendation of tax relief on the grounds
of hardship must be made not later than December 15 of the year in which the
failure to timely file a valid claim for exemption, for cancellation of
assessment or for a redetermination of value pursuant to ORS 308.146 (6)
occurred.
(4) If the
director, in the discretion of the director, finds that tax relief should be
granted on the grounds of hardship, the director shall send the written
recommendation of the director to the assessor of the county in which the
property is located. If the assessor agrees with the recommendation, the
assessor shall note approval thereon. The person in charge of the roll shall:
(a) Enter an
assessment consistent with a redetermination of the value of the property as of
July 1 of the assessment year;
(b) Strike all or
a portion of taxes on the tax roll; or
(c) Issue a
refund of taxes already paid. A refund of taxes paid shall be treated as any
refund granted under ORS 311.806. [1973 c.218 §1; 1979 c.689 §8; 1999 c.398 §3;
2007 c.449 §1; 2011 c.83 §7; 2015 c.92 §3]
(Agricultural Workforce
Housing; Child Care Facilities; Farm Labor Camps)
Notes of Decisions
Rogue River Packing Corp. v. Dep't of Revenue, 6 Or. Tax 293 (Or. T.C. 1976).
· cites it 11× “VL 75-112, dated March 18, 1975, in which the defendant refused to apply the relief-of-hardship provisions of ORS 307.475 to the plaintiff’s personal property tax assessment for 1974-1975.”
Nat'l Metallurgical Corp. v. Dep't of Revenue, 7 Or. Tax 142 (Or. T.C. 1977).
· cites it 14× “Plaintiff has appealed from defendant’s denial of *143 relief under ORS 307.475, the "hardship” statute. (Defendant’s refusal to recommend relief to the Lane County’s Department of Assessment and Taxation was conveyed in a letter to the plaintiff, in care of its legal counsel,…”
Liquid Air Inc. v. Dep't of Revenue, 8 Or. Tax 159 (Or. T.C. 1979).
· cites it 5× “475 would have allowed plaintiff to apply on or before December 15,1974, to the Director of the Department of Revenue for a recommendation that the value of property assessed by reason of the failure to file a timely exemption claim be stricken from the assessment rolls on the…”
Nat'l Metallurgical Corp. v. Dep't of Revenue, 577 P.2d 941 (Or. 1978).
· cites it 8× “This is an appeal from a tax court decision upholding the determination of the Director of the Department of Revenue that taxpayer’s failure to file for an exemption in a timely manner was not by reason of good and sufficient cause under ORS 307.475. 1 Taxpayer contends that the…”
Pratum Co-Op Warehouse v. Dep't of Revenue, 6 Or. Tax 130 (Or. T.C. 1975).
· cites it 4× “Plaintiff has appealed from defendant’s denial of relief under ORS 307.475. Such denial was manifested by a letter dated December 12, 1974, addressed to a firm of certified public accountants, acting on behalf of the plaintiff, the letter being signed by the Administrator of the…”
Cullison v. Dep't of Revenue, 17 Or. Tax 315 (Or. T.C. 2004).
· cites it 2× “Under ORS 307.475, if an application for exemption, rather than special assessment, is made late, it can be accepted in certain hardship situations if it is filed by December 15 in the year in which it was due.”
Perkins & Wiley v. Dep't of Revenue, 13 Or. Tax 426 (Or. T.C. 1995).
· cites it 2× “115(3)(a)(B) states: “ ‘Good and sufficient cause’ shall be interpreted as under ORS 307.475 and OAR 150-307.475.” 2 OAR 150-307.”
Erickson v. Dep't of Revenue, 17 Or. Tax 324 (Or. T.C. 2004).
“For most property, application must be made for exemption and time requirements are important but easily overlooked.”
Ohio State Life Ins. v. Dep't of Revenue, 12 Or. Tax 423 (Or. T.C. 1993).
“3)(a)(A) authorizes the department to correct an assessment for a property if for that tax year: “The assessor or taxpayer has no statutory right of appeal remaining and the department determines that good and sufficient cause exists for the failure by the assessor or taxpayer…”
Norbud, Inc. v. Dep't of Revenue, 6 Or. Tax 335 (Or. T.C. 1976).
· cites it 4× “Plaintiff’s complaint states two grounds for reversing defendant’s order: “Plaintiff qualifies as a hardship ease under ORS 307.475, and further the penalty in this case is not proper.”
Power Rents LLC v. Dept. of Rev., 24 Or. Tax 486 (Or. T.C. 2021).
· cites it 2× “162(2)(a)(A) - (B) (allowing claim for exemption up to nine or 12 months late, respectively, upon compliance with additional conditions); ORS 307.475 (allow- ing taxpayer to seek discretionary relief from assessment due to failure to claim exemption, failure to seek cancella-…”
— Or. Rev. Stat. § 307.475(1) — 1 case
— Or. Rev. Stat. § 307.475(2) — 3 cases
Rogue River Packing Corp. v. Dep't of Revenue, 6 Or. Tax 293 (Or. T.C. 1976).
“VL 75-112, dated March 18, 1975, in which the defendant refused to apply the relief-of-hardship provisions of ORS 307.475 to the plaintiff’s personal property tax assessment for 1974-1975.”
— Or. Rev. Stat. § 307.475(3) — 4 cases
Norbud, Inc. v. Dep't of Revenue, 6 Or. Tax 335 (Or. T.C. 1976).
“Plaintiff’s complaint states two grounds for reversing defendant’s order: “Plaintiff qualifies as a hardship ease under ORS 307.475, and further the penalty in this case is not proper.”
— Or. Rev. Stat. § 307.475(4) — 2 cases
Rogue River Packing Corp. v. Dep't of Revenue, 6 Or. Tax 293 (Or. T.C. 1976).
“VL 75-112, dated March 18, 1975, in which the defendant refused to apply the relief-of-hardship provisions of ORS 307.475 to the plaintiff’s personal property tax assessment for 1974-1975.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.