Oregon Statutes 305.802 – Report to Legislative Assembly
(1) Not later than February 15 of each odd-numbered year, the office of the Taxpayer Advocate shall report, in the manner required by ORS § 192.245, to a committee of the Legislative Assembly related to revenue regarding the operation of the office.
Terms Used In Oregon Statutes 305.802
- Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
(2) The report required under this section shall include, for the two calendar years immediately proceeding:
(a) The number of and description of taxpayer complaints received by the office.
(b) Actions taken to resolve complaints made to the office.
(c) Evaluations by taxpayers of the quality of service provided by the department.
(d) Operational issues or other barriers that office staff perceive as preventing equitable and fair collection of taxes.
(e) Recommendations to policymakers on administrative efficiencies related to Oregon tax law.
(f) Recommendations to policymakers on the effectiveness of the Taxpayer Advocate program in removing obstacles to taxpayer compliance with the tax system. [2021 c.555 § 3a]