OAR 150-305-0152: Interest Rate Increase — Jurisdictional Only Appeals

For purposes of ORS 305.222(3), an appeal to the Oregon Tax Court must be one in which there is jurisdiction to consider the merits of the issue. In an appeal where the court must first determine whether it has jurisdiction to consider the issues, the increased rate of interest will commence on the 61st day after the date of the assessment. If it is determined that the court has jurisdiction to consider the merits of the issue, the rate of interest will be retroactively adjusted to the lower rate until a final decision is made.