Oregon Revised Statutes

Or. Rev. Stat. § 309.104 (2026)

Electronic filing; rules

✓ current as of May 2026

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309.104 Electronic filing; rules. The Department of Revenue may prescribe rules that provide for the filing of a petition under ORS 309.100 and related written material, including signatures and verifications, by electronic means and may prescribe the conditions and requirements that must be met in order for an electronic filing to meet the requirements of ORS 309.100. [1997 c.154 §8]

309.105 [1955 c.709 §13; 1971 c.377 §10; 1979 c.241 §44; 1981 c.804 §18; 1983 s.s. c.5 §17; 1985 c.613 §14; repealed by 1991 c.96 §13 and 1991 c.459 §208]

Notes of Decisions

Cited in 2 cases (2 in the last 5 years), 2022–2022 · leading case: Shevtsov v. Multnomah Cnty. Assessor (Or. T.C. 2022).

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Shevtsov v. Multnomah Cnty. Assessor (Or. T.C. 2022). “ORS 309.104. 7 Neither the statute nor the administrative rule permit or require a filing fee.”

Shevtsov v. Multnomah Cnty. Assessor (Or. T.C. 2022). “ORS 309.104. ORDER GRANTING DEFENDANT’S MOTION TO DISMISS TC-MD 210079N 4 that BOPTA has the information it needs to determine its jurisdiction with regard to the petition.”

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