Oregon Statutes 323.416 – Appeals to Tax Court
(1) Except as otherwise provided in ORS § 323.005 to 323.482, any person aggrieved by an act or determination of the Department of Revenue or its authorized agent under ORS § 323.005 to 323.482 may appeal to the Oregon Tax Court in the time and manner provided in ORS § 305.404 to 305.560. These appeal rights shall be the exclusive remedy available to determine the person’s liability for the taxes imposed by ORS § 323.005 to 323.482.
Terms Used In Oregon Statutes 323.416
- 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.
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
(2) An appeal to the Oregon Tax Court under ORS § 323.005 to 323.482 stays proceedings to collect any unpaid tax unless the tax court believes the collection of the tax will be jeopardized by delay or otherwise orders collection proceedings to continue. [1977 c.870 § 56 (enacted in lieu of 323.405, 323.410 and 323.415); 1995 c.650 § 43; 2003 c.804 § 25a]