Oregon Statutes 305.440 – Finality of unappealed decision of tax court; effect of appeal to Supreme Court
(1) The decision of the court shall be binding upon all parties until changed, if at all, by the decision of the Supreme Court upon appeal. If no appeal is taken to the Supreme Court, the decision of the court shall constitute a final determination of the matter. If an appeal is taken, the decision of the court shall become final in the same manner as the decision or judgment of the circuit court becomes final when appeal therefrom is taken to the Supreme Court.
Terms Used In Oregon Statutes 305.440
- 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.
(2) Upon the final determination of any ad valorem tax matter, all officers having charge of the rolls on which the assessments involved in such proceeding appears shall correct the same in accordance with such determination, and taxes shall be refunded as provided in ORS § 311.806 or additional taxes collected by the proper officers. In the case of an appeal as to properties assessed or taxed under ORS § 308.505 to 308.674 or 308.805 to 308.820, a certified copy of the judgment of the court shall be sufficient warrant for the apportionment, levying and collecting of taxes against the property constituting the subject matter of the appeal and upon the valuation determined by the court. If any reapportionment as between counties is made by the court on appeal, corresponding adjustments shall be made by the tax collectors of the counties affected. [1961 c.533 § 21; 1971 c.567 § 15; 1977 c.870 § 31; 1983 c.696 § 9; 1985 c.85 § 11; 1997 c.154 § 26; 2003 c.576 § 412]