ORS 305.525: Notice to taxpayer of right to appeal.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
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]
Administrative rules citing this section
- OAR 150-305-0330: Appeal Procedures — implements
This rule cites
- ORS 305.404 — resolved
- 305.560 — resolved
Cited by
No inbound citations found.
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors305.html