Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 305 - ADMINISTRATION OF REVENUE AND TAX LAWS; APPEALSOREGON TAX COURT
MAGISTRATE DIVISION
Section 305.525 - [Operative Until 7/1/2024] Notice to taxpayer of right to appeal

ORS § 305.525

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Current through 2024 Regular Session legislation effective April 4, 2024
Section 305.525 - [Operative Until 7/1/2024] Notice to taxpayer of right to appeal

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.

ORS 305.525

1961 c.533 §29; 1977 c.870 §54; 1995 c.650 §64; 1997 c.541 §§66,67

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.

This section is set out more than once due to postponed, multiple, or conflicting amendments.