Oregon Statutes 305.285 – Correction of tax and assessment rolls for subsequent tax years during pendency of appeal
Whenever any property tax matter is appealed to the Department of Revenue, Oregon Tax Court or Supreme Court, and during the pendency of the appeal, no appeal is filed for a subsequent year or years, the taxpayer may, on or before December 15 of the year in which a final determination is made by the last body or tribunal to pass on the matter or within six months of the final determination, whichever is later, request the department to order the officer in charge of the rolls for the intervening years to correct all tax and assessment rolls for those years with respect to the property affected by the final determination. The department may require a hearing and the submission of evidence necessary to determine the correction, if any, that should be made for each intervening year in view of the holding in the final determination. Notwithstanding any time limit in ORS § 305.288, 306.115 or 311.205, the department shall order the corrections it deems necessary. [1977 c.870 § 7; 1983 c.605 § 2; 1993 c.18 § 64; 2013 c.176 § 1]
Terms Used In Oregon Statutes 305.285
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.