ORS 305.275: Persons who may appeal due to acts or omissions.

(1) Any person may appeal under this subsection to the magistrate division of the Oregon Tax Court as provided in ORS 305.280 and 305.560, if all of the following criteria are met: (a) The person must be aggrieved by and affected by an act, omission, order or determination of: (A) The Department of Revenue in its administration of the revenue and tax laws of this state; (B) A county property value appeals board other than an order of the board; (C) A county assessor or other county official, including but not limited to the denial of a claim for exemption, the denial of special assessment under a special assessment statute, or the denial of a claim for cancellation of assessment; (D) A tax collector; (E) A local government in its administration of a tax described in ORS 305.410 (3), if the person first exhausts all administrative remedies provided before the local government; or (F) An independent appeals board of a local government that consists of tax professionals and excludes local government officials or employees. (b) The act, omission, order or determination must affect 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. (c) There is no other statutory right of appeal for the grievance. (2) Except as otherwise provided by law, any person having a statutory right of appeal under the revenue and tax laws of the state may appeal to the tax court as provided in ORS 305.404 to 305.560. (3) If a taxpayer may appeal to the property value appeals board under ORS 309.100, then no appeal may be allowed under this section. The appeal under this section is from an order of the board as a result of the appeal filed under ORS 309.100 or from an order of the board that certain corrections, additions to or changes in the roll be made. (4) A county assessor who is aggrieved by an order of the county property value appeals board may appeal from the order as provided in this section, ORS 305.280 and 305.560. [1977 c.870 §5; 1985 c.85 §10; 1987 c.512 §4; 1991 c.459 §12; 1993 c.270 §7; 1995 c.79 §107; 1995 c.650 §7; 1997 c.541 §§52,52a,53,53a; 1999 c.314 §62; 1999 c.340 §2; 2011 c.111 §3; 2023 c.29 §2; 2023 c.313 §1; 2024 c.52 §§32,33]