Oregon Statutes 305.570 – Standing to appeal to regular division of tax court; perfection of appeal
(1)(a) Any person, including a county assessor or county tax collector aggrieved by and affected by a written decision of a tax court magistrate issued under ORS § 305.501, or any person seeking a remedy in the tax court provided by statute, other than as provided in ORS § 305.275 (1), may appeal to the regular division of the Oregon Tax Court, and appeal shall be perfected in the manner provided in ORS § 305.404 to 305.560.
Terms Used In Oregon Statutes 305.570
- 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.
- Contract: A legal written agreement that becomes binding when signed.
- Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
- Statute: A law passed by a legislature.
(b) Except for an appeal brought by a county assessor or county tax collector, the order being appealed under this subsection must affect the person or the property of the person making the appeal or property for which the person making the appeal holds an interest that obligates the person to pay taxes imposed on the property. As used in this paragraph, an interest that obligates the person to pay taxes includes a contract, lease or other intervening instrumentality.
(2) A taxpayer or political subdivision affected by a determination of the Department of Revenue authorized under ORS § 305.620 may appeal to the tax court as provided in ORS § 305.620. [1977 c.870 § 13; 1983 c.605 § 3; 1983 c.749 § 3; 1991 c.459 § 29; 1993 c.18 § 65; 1995 c.650 § 24; 1997 c.541 § 75; 1997 c.826 4,5; 1999 c.21 § 11; 1999 c.340 § 4]