At the same time that a notice of assessment, letter of refund denial or determination or an order of the property value appeals board is given to any taxpayer, the Department of Revenue or property value appeals board, as the case may be, shall in writing also notify the taxpayer of the right of the taxpayer to appeal to the tax court under ORS § 305.404 to 305.560. [1961 c.533 § 29; 1977 c.870 § 54; 1995 c.650 § 64; 1997 c.541 66,67; 2023 c.29 § 5]

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The amendments to 305.525 by section 5, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, is set forth for the user’s convenience.

At the same time that a notice of assessment, letter of refund denial or determination or an order of the board of property tax appeals is given to any taxpayer, the Department of Revenue or board of property tax appeals, as the case may be, shall in writing also notify the taxpayer of the right of the taxpayer to appeal to the tax court under ORS § 305.404 to 305.560.

[1961 c.533 § 27; 1967 c.78 § 10; 1971 c.567 § 17; 1975 c.762 § 18; 1977 c.870 § 14; repealed by 1995 c.650 § 114]

[1961 c.533 § 28; 1969 c.355 § 2; 1977 c.870 § 15; 1977 c.892 § 57; 1981 c.804 § 85; 1983 s.s. c.5 § 2; 1991 c.459 § 20; 1993 c.270 § 14; repealed by 1995 c.650 § 114]

[1961 c.533 § 30; 1971 c.351 § 1; repealed by 1995 c.650 § 114]

[1983 c.673 § 21; 1991 c.459 § 21; 1997 c.541 § 69; repealed by 1995 c.650 § 114]

[1961 c.533 § 32; repealed by 1995 c.650 § 114]

[1961 c.533 § 31; 1971 c.351 § 2; repealed by 1995 c.650 § 114]

[1961 c.533 § 33; 1993 c.270 § 15; repealed by 1995 c.650 § 114]

(Appeals Procedure; Effect of Pendency of Appeal)