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Oregon Revised Statutes

Or. Rev. Stat. § 308.584 (2026)

Request for conference to modify tentative assessment; appeal

✓ current as of May 2026
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      308.584 Request for conference to modify tentative assessment; appeal. (1) A person or company receiving a notice of tentative assessment under ORS 308.582 may make a request for a conference on the reduction in valuation or modification of the apportionment of a tentative assessment set forth in the notice.

      (2) The request shall be made to the Director of the Department of Revenue on or before June 15 of the assessment year. If the Department of Revenue failed to properly mail the notice described in ORS 308.582 to the person or company, a request for a conference may be made on or before June 25 of the assessment year, but may not be made thereafter.

      (3) The director shall hold a conference under this section as soon as is practicable following the date a request is made and shall issue an order modifying the valuation or apportionment of an assessment or affirming the tentative assessment on or before August 1 of the tax year.

      (4) A conference with the director is an administrative remedy that must be exhausted before an appeal of the valuation or apportionment of an assessment may be made to the Oregon Tax Court. The valuation or apportionment of an assessment under ORS 308.505 to 308.674 may not be appealed to the tax court if the person or company does not file a timely request for a conference under this section prior to seeking an appeal before the tax court.

      (5) Subject to subsection (4) of this section, an appeal to the tax court may be made under ORS 305.280.

      (6) A petition may not be filed with a county property value appeals board for a reduction in value of property assessed under ORS 308.505 to 308.674 or with respect to any other matter arising under ORS 308.505 to 308.674. [2007 c.616 §3; 2023 c.29 §17]

Notes of Decisions
Cited in 10 cases (6 in the last 5 years), 2012–2024 · leading case: Charter Commc'ns Holding Co. v. Dept. of Rev., 24 Or. Tax 88 (Or. T.C. 2020).
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Charter Commc'ns Holding Co. v. Dept. of Rev., 24 Or. Tax 88 (Or. T.C. 2020). · cites it 14× “The department argued for the dismissal of this argument on “issue exhaustion” grounds because taxpayers had failed to raise the issue during the administrative conferences with the department required by ORS 308.584. The court, applying the framework set out in Tuckenberry v.”
Level 3 Commc'ns LLC III v. Dept. of Rev., 23 Or. Tax 440 (Or. T.C. 2019). · cites it 2× “580(1)(a)); and (3) a taxpayer must file any request for a conference with the director to discuss a reduc- tion or change in apportionment (ORS 308.584(2)). During the next six weeks, the director must hold a conference if timely requested, but in any event the director must…”
Salisbury v. Dept. of Rev., 24 Or. Tax 497 (Or. T.C. 2021). “403; ORS 308.584. 15 The parties disagree about the extent to which construction of the res- idence was complete in April 2017 (61 percent complete vs.”
D.E. Shaw Renewable Investments, LLC v. Dept. of Rev., 25 Or. Tax 58 (Or. T.C. 2022). · cites it 4× “582; taxpayer did not request a conference with the department’s director (the Director) pursuant to ORS 308.584; and the proposed assessments became final.”
Alaska Airlines, Inc. v. Dept. of Rev. (Or. T.C. 2021). · cites it 57× “) Plaintiffs filed this appeal on November 2, 2020, claiming that Defendant had failed to issue an order as required under ORS 308.584 and raising a new claim that Defendant’s practice of assessing intangible personal property of air transportation companies violates the Oregon…”
Comcast Corp. II v. Dept. of Rev. (TC 5265), 24 Or. Tax 250 (Or. T.C. 2020). · cites it 2× “665 shall be filed within 90 days after the date the order is issued under ORS 308.584 (3). 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…”
D. E. Shaw Renewable Investments v. Dept. of Rev., 371 Or. 384 (Or. 2023). · cites it 5× “Taxpayer did not request a conference pursuant to ORS 308.584 with respect to either tentative assessment within the time permitted, so those tentative assessments became final.”
PacifiCorp v. Dept. of Rev. (Or. T.C. 2023). · cites it 2× “) On June 18, 2020, Plaintiff requested a director's conference, as allowed by ORS 308.584; the conference was held July 23, 2020; and on July 31, 2020, Defendant issued an opinion and order (0&0) sustaining the real market value of $3,180,000,000.”
Shevtsov v. Dept. of Rev. (Or. T.C. 2024). “ORS 308.584(6) (“A petition may not be filed with a county board of property tax appeals for a reduction in value of [centrally assessed property].”
Fairbanks & Energetics LLC v. Lake Cnty. Assessor (Or. T.C. 2012). “) Finally, the department argues that Plaintiffs failed to exhaust administrative remedies because “Plaintiffs failed to request a conference with the director of the department to challenge the assessment [notice of proposed assessment] as required by ORS 308.584(4).”4 (Id.) B.…”
— Or. Rev. Stat. § 308.584(1) — 2 cases
D. E. Shaw Renewable Investments v. Dept. of Rev., 371 Or. 384 (Or. 2023). “Taxpayer did not request a conference pursuant to ORS 308.584 with respect to either tentative assessment within the time permitted, so those tentative assessments became final.”
Alaska Airlines, Inc. v. Dept. of Rev. (Or. T.C. 2021). “) Plaintiffs filed this appeal on November 2, 2020, claiming that Defendant had failed to issue an order as required under ORS 308.584 and raising a new claim that Defendant’s practice of assessing intangible personal property of air transportation companies violates the Oregon…”
— Or. Rev. Stat. § 308.584(2) — 3 cases
Level 3 Commc'ns LLC III v. Dept. of Rev., 23 Or. Tax 440 (Or. T.C. 2019). “580(1)(a)); and (3) a taxpayer must file any request for a conference with the director to discuss a reduc- tion or change in apportionment (ORS 308.584(2)). During the next six weeks, the director must hold a conference if timely requested, but in any event the director must…”
Charter Commc'ns Holding Co. v. Dept. of Rev., 24 Or. Tax 88 (Or. T.C. 2020). “The department argued for the dismissal of this argument on “issue exhaustion” grounds because taxpayers had failed to raise the issue during the administrative conferences with the department required by ORS 308.584. The court, applying the framework set out in Tuckenberry v.”
Alaska Airlines, Inc. v. Dept. of Rev. (Or. T.C. 2021). “) Plaintiffs filed this appeal on November 2, 2020, claiming that Defendant had failed to issue an order as required under ORS 308.584 and raising a new claim that Defendant’s practice of assessing intangible personal property of air transportation companies violates the Oregon…”
— Or. Rev. Stat. § 308.584(3) — 5 cases
Level 3 Commc'ns LLC III v. Dept. of Rev., 23 Or. Tax 440 (Or. T.C. 2019). “580(1)(a)); and (3) a taxpayer must file any request for a conference with the director to discuss a reduc- tion or change in apportionment (ORS 308.584(2)). During the next six weeks, the director must hold a conference if timely requested, but in any event the director must…”
Charter Commc'ns Holding Co. v. Dept. of Rev., 24 Or. Tax 88 (Or. T.C. 2020). “The department argued for the dismissal of this argument on “issue exhaustion” grounds because taxpayers had failed to raise the issue during the administrative conferences with the department required by ORS 308.584. The court, applying the framework set out in Tuckenberry v.”
D.E. Shaw Renewable Investments, LLC v. Dept. of Rev., 25 Or. Tax 58 (Or. T.C. 2022). “582; taxpayer did not request a conference with the department’s director (the Director) pursuant to ORS 308.584; and the proposed assessments became final.”
Alaska Airlines, Inc. v. Dept. of Rev. (Or. T.C. 2021). “) Plaintiffs filed this appeal on November 2, 2020, claiming that Defendant had failed to issue an order as required under ORS 308.584 and raising a new claim that Defendant’s practice of assessing intangible personal property of air transportation companies violates the Oregon…”
D. E. Shaw Renewable Investments v. Dept. of Rev., 371 Or. 384 (Or. 2023). “Taxpayer did not request a conference pursuant to ORS 308.584 with respect to either tentative assessment within the time permitted, so those tentative assessments became final.”
— Or. Rev. Stat. § 308.584(4) — 2 cases
Alaska Airlines, Inc. v. Dept. of Rev. (Or. T.C. 2021). “) Plaintiffs filed this appeal on November 2, 2020, claiming that Defendant had failed to issue an order as required under ORS 308.584 and raising a new claim that Defendant’s practice of assessing intangible personal property of air transportation companies violates the Oregon…”
Fairbanks & Energetics LLC v. Lake Cnty. Assessor (Or. T.C. 2012). “) Finally, the department argues that Plaintiffs failed to exhaust administrative remedies because “Plaintiffs failed to request a conference with the director of the department to challenge the assessment [notice of proposed assessment] as required by ORS 308.584(4).”4 (Id.) B.…”
— Or. Rev. Stat. § 308.584(5) — 3 cases
D. E. Shaw Renewable Investments v. Dept. of Rev., 371 Or. 384 (Or. 2023). “Taxpayer did not request a conference pursuant to ORS 308.584 with respect to either tentative assessment within the time permitted, so those tentative assessments became final.”
Alaska Airlines, Inc. v. Dept. of Rev. (Or. T.C. 2021). “) Plaintiffs filed this appeal on November 2, 2020, claiming that Defendant had failed to issue an order as required under ORS 308.584 and raising a new claim that Defendant’s practice of assessing intangible personal property of air transportation companies violates the Oregon…”
PacifiCorp v. Dept. of Rev. (Or. T.C. 2023). “) On June 18, 2020, Plaintiff requested a director's conference, as allowed by ORS 308.584; the conference was held July 23, 2020; and on July 31, 2020, Defendant issued an opinion and order (0&0) sustaining the real market value of $3,180,000,000.”
— Or. Rev. Stat. § 308.584(6) — 1 case
Shevtsov v. Dept. of Rev. (Or. T.C. 2024). “ORS 308.584(6) (“A petition may not be filed with a county board of property tax appeals for a reduction in value of [centrally assessed property].”
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