Oregon Statutes - Chapter 311 - Collection of Property Taxes - Section 311.467 - Review of assessorís action under expedited collection provisions.

(1) When any assessor, under ORS 311.165 or 311.465, demands payment of taxes on real or personal property before such taxes otherwise become due and payable, the owner or person who is liable for the taxes on the property and who has paid to the assessor the amount demanded may, within 10 days from such demand, petition the tax court for review of the assessorís action.

(2) The review shall be governed by the provisions of ORS chapter 305, in so far as such provisions are applicable and not in conflict with this section.

(3) The tax court magistrate shall complete its review and determination within 20 days after its receipt of the petition for review and shall either affirm the action taken by the assessor or order a refund of the taxes paid. The decision of the tax court magistrate shall be final. No rehearing shall be had except on the tax court magistrateís own motion; and the decision shall not be appealable under ORS 305.501. Any costs incident to the hearing shall be assessed by the tax court magistrate against the losing party. [1955 c.710 §1; 1973 c.343 §2; 1977 c.870 §38; 1995 c.650 §68]

Section:  Previous  311.415  311.420  311.425  311.430  311.455  311.460  311.465  311.467  311.470  311.473  311.475  311.480  311.484  311.485  311.489  Next

Last modified: August 7, 2008