(1) An appeal by a taxpayer dissatisfied with the assessed value or specially assessed value of land or improvements of a state-appraised industrial property must be brought in the tax court.

Terms Used In Oregon Statutes 305.403

  • 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.
  • Appraisal: A determination of property value.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
  • Plaintiff: The person who files the complaint in a civil lawsuit.

(2) An appeal under this section is taken by filing a complaint with the tax court in the manner prescribed under ORS § 305.560 during the period following the date the tax statements are mailed for the current tax year and ending December 31.

(3)(a) The complaint shall be entitled in the name of the person filing the complaint as plaintiff, and the Department of Revenue and the county assessor as defendants.

(b) In answering and defending against the allegations of the complaint:

(A) The department shall respond only to those allegations that relate to the appraisal or assessment performed by the department; and

(B) The county assessor shall respond only to those allegations that relate to the appraisal or assessment performed by the county assessor.

(c) The department and the county assessor shall both remain parties to a proceeding described in this subsection unless either party is dismissed by order of the court.

(4) Service of the complaint upon the department and the county assessor shall be accomplished by the clerk of the tax court mailing a copy of the complaint to the Director of the Department of Revenue and to the county assessor.

(5) As used in this section, ‘state-appraised industrial property’ has the meaning given that term in ORS § 306.126 and includes those properties appraised by the department for ad valorem property tax purposes. [1995 c.650 § 82; 1997 c.541 § 58; 2005 c.225 § 2; 2005 c.345 § 15; 2011 c.111 § 1; 2015 c.36 § 2]

 

OREGON TAX COURT

 

(General)

 

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