Or. Rev. Stat. § 305.280

Section 305.280(2) requires an appeal from a final refund adjustment to be filed within 90 days; the court dismissed an appeal filed after that deadline.

Nelson v. Dept. of Rev. · filed 2018-07-03(2)

The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant’s Motion to Dismiss is granted.

Section 305.280(2) requires an appeal from a Department of Revenue refund denial to be filed within 90 days of the notice; an untimely appeal cannot proceed to the merits.

Baum v. Dept. of Rev. · filed 2018-04-24(2)

Because Plaintiff’s appeal was not timely filed under ORS 305.280(2), the court must grant Defendant’s Motion and may not consider the merits of Plaintiff’s appeal.

Section 305.280 requires a taxpayer to appeal an assessment to the Department within 90 days; filing after that period does not exhaust administrative remedies.

Jackson v. Department of Revenue · filed 1985-02-20(1)

Plaintiffs were put on actual notice of 90 days in which to appeal to the Department the additional assessment. Those 90 days passed — indeed, approximately another 150 days passed — before plaintiffs filed their petition with the Department. They failed to exhaust their administrative remedies and may not now circumvent the process “through the expedience of default” by obtaining review in the tax court.

Section 305.280 requires an appeal within 90 days after the challenged act or omission actually becomes known.

Barlow-Gresham Union High School District No. U2-20 JT. v. City of Gresham · filed 1994-10-27

Under ORS 305.280, plaintiffs were required to file their appeal within 90 days after the act or omission actually became known. Plaintiffs became aware of the imposition of the storm drainage tax on their properties when property tax statements were issued in October 1991. Plaintiffs did not file their complaint in this court until May 23, 1994.

Section 305.280 requires an appeal within 90 days of the taxpayer’s actual knowledge of an adverse act, and no later than one year after the act.

Adair v. Department of Revenue · filed 2004-01-29

Even if that route of appeal is not exclusive, the other statutes on appeals and time limits thereon, ORS 305.275 and ORS 305.280, require that appeals be made within 90 days of a taxpayer’s actual knowledge of an adverse act, but in no event later than one year from the adverse act. Here, the adverse act was the addition of the property to the assessment roll. Even if taxpayer did not receive mailed notice of that event, she did receive actual notice of it no later than the receipt of the annual tax bill in due course in October or November of2002. Her appeal here was not made within 90 days of receipt of the tax bill.

Section 305.280(1) gives a taxpayer 90 days from actual knowledge of the challenged action to appeal.

Nealeigh v. Dept. of Revenue, Tc-Md 070639c (or.tax 1-30-2008) · filed 2008-01-30(1)

Under ORS 305.280 (1), Plaintiff had 90 days from the date they became aware of the redistribution of the refund in which to appeal. ... Now, therefore, IT IS THE DECISION OF THIS COURT that this matter be dismissed as untimely.

Section 305.280(1) requires an appeal within 90 days after the person learns of the department’s action, and no later than one year after the action.

Ebert v. Department of Revenue · filed 1989-04-18(1)

Under ORS 305.280(1), plaintiff had 90 days from when he learned of the department’s action to file his appeal. He did not do so.

Section 305.280(1) requires a taxpayer to file a complaint within 90 days of the department action appealed.

Department of Revenue v. Clark · filed 2003-10-06(1)

ORS 305.275 provides for appeal of department actions, and ORS 305.280(1) requires taxpayer to file a complaint in this court within 90 days of the action appealed. Taxpayer’s own materials submitted thus far to the court make clear he did not appeal the withholding actions of the department in a timely fashion.

Section 305.280(1) requires an appeal within 90 days after the challenged act becomes known, and no later than one year after the act occurred.

Richmond Church of God v. Multnomah Cnty., Tc-Md 080898c (or.tax 11-21-2008) · filed 2008-11-21(1)

Plaintiff missed the one-year absolute appeal deadline provided in ORS 305.280 (1) by more than five months.

Section 305.280(1) requires an appeal under ORS 305.275(1) within 90 days of actual knowledge and no later than one year after the challenged act or determination.

Zervis v. Dept. of Revenue, Tc 4836 (or.tax 1-13-2010) · filed 2010-01-13(1)

ORS 305.280 (1) provides the timeframe for filing an appeal under ORS 305.275 (1), and that period is "90 days after the act, omission, order or determination becomes actually known to the person, but in no event later than one year after the act or omission has occurred, or the order or determination has been made." Taxpayers did not file this appeal until May 14, 2008, over two years after the 2005-06 tax assessment occurred.

Section 305.280(1) requires an appeal under ORS 305.275(1) or (2) within 90 days of actual knowledge of the challenged action, subject to a one-year outer limit.

Steinbach Living Trust v. Multnomah County, Tc-Md 081097b (or.tax 4-29-2009) · filed 2009-04-29(1)

A review of Plaintiff's materials shows Defendant gave Plaintiff actual notice of Defendant's clerical error correction on June 30, 2008. Plaintiff did not file its appeal until October 31, 2008. This interval is longer than the 90 days allowed by ORS 311.223 (4) and ORS 305.280 (1), 1 which provide: "Except as otherwise provided in this section, an appeal under ORS 305.275 (1) or (2) shall be filed within 90 days after the act, omission, order or determination becomes actually known to the person, but in no event later than one year after the act or omission has occurred[.]" ORS 305.280 (1). Plaintiff has not presented any fact or argument which prevents the application of that statute. Defendant's motion is granted.

Section 305.280(1) requires an appeal within 90 days after a determination becomes actually known to the taxpayer, and the court cannot excuse a late filing.

Pearsall v. Dept. of Revenue, Tc-Md 090841d (or.tax 8-20-2009) · filed 2009-08-20(1)

The court did not receive any further communication from Plaintiff until more than twelve months had passed; at that time Plaintiff filed her Complaint. Unfortunately, the court has no jurisdiction to ignore the statutory requirements of ORS 305.280 (1). Defendant's motion to dismiss is granted.

Section 305.280(1) requires an appeal from a Department of Revenue decision within 90 days after the determination becomes actually known, and no later than one year after it is made.

Citicorp Vendor v. Washington Cou., Tc-Md 090638c (or.tax 10-9-2009) · filed 2009-10-09(1)

An appeal from a decision of the Department must be filed with the Tax Court "within 90 days after the * * * determination becomes actually known to the person, but in no event later than one year after the * * * order or determination has been made." ORS 305.280 (1). Plaintiffs in this case were aware of the Department's determination in early October 2008, shortly after the Department issued its Conference Decision on September 30, 2008. Their 90-day deadline for appealing to the Tax Court was in early or mid-January 2009. Plaintiffs did not appeal until April 14, 2009, approximately three months after that deadline.

An appeal from a Department of Revenue determination must be filed within 90 days after service; actual knowledge does not extend that deadline for this type of appeal.

Farrell v. Department of Revenue, Tc-Md 091553d (or.tax 2-18-2010) · filed 2010-02-18(1)

ORS 305.280 (1) "otherwise" provides that an appeal of a determination "shall be filed within 90 days after the date a copy" of the determination has been served on the taxpayer. Given the statutory provision of ORS 305.280 (1), Plaintiff cannot invoke the additional requirement of actual knowledge that is not part of the statutory provision applicable to his appeal.

Section 305.280(1) requires an appeal under ORS 305.275(1) or (2) to be filed within 90 days after the challenged action becomes known; an appeal filed after that deadline is subject to dismissal.

Zarate v. Department of Revenue, Tc-Md 110084c (or.tax 4-29-2011) · filed 2011-04-29(1)

That interval is three days longer than the 90 days required by ORS 305.280(1), which states in pertinent part: "Except as otherwise provided in this section, an appeal under ORS 305.275 (1) or (2) shall be filed within 90 days after the act, omission, order or determination becomes actually known to the person, but in no event later than one year after the act or omission has occurred[.]" Plaintiffs have not presented any fact or argument which prevents the application of this statute. Defendant's motion to dismiss is granted.

Section 305.280(1) requires an appeal within 90 days after the person actually learns of the determination, and no later than one year after it was made.

Crew v. Clackamas County Assessor · filed 2013-04-05(1)

An appeal of disqualification from small tract forestland special assessment must be filed “within 90 days after the act, omission, order or determination becomes actually known to the person, but in no event later than one year after the act * * * or determination has been made.” ORS 305.280(1).

Section 305.280(1) requires an appeal within 90 days after the taxpayer learns of the act and imposes an absolute one-year limit from the date of the act.

Corporation of Newe Sogobia v. Wasco County Assessor · filed 2013-08-15(1)

The 90-day appeal deadline set out in the statute above applies to the date the taxpayer becomes actually aware of the act (in this case Defendant’s exemption denial letter). However, as the statute indicates, there is a one year limit from the date of the act, regardless of when the act actually becomes known to the taxpayer.

Section 305.280(1) requires an appeal to be filed within 90 days after the assessment becomes actually known to the taxpayer.

Burke Cohen Living Trust v. Multnomah County Assessor · filed 2013-11-25(1)

Plaintiff did not file its appeal until June 11, 2013, a period of more than 90 days after receipt of actual notice of Defendant’s action or determination. Plaintiff’s Complaint was not filed within the applicable time limits stated in ORS 305.275 and ORS 305.280.

Section 305.280(1) requires an appeal concerning a tax collector’s act or omission to be filed within 90 days of actual knowledge and no later than one year after the act or omission.

Amerson v. Yamhill County Assessor · filed 2014-07-16(1)

Under ORS 305.280, the time allotted to file an appeal for an act or omission of a tax collector is 90 days from the date the act or omission is actually known by the taxpayer, provided the appeal is filed within one year of the act or omission.

Section 305.280(1) requires an appeal to be filed within 90 days after the taxpayer learns of the challenged action and, in any event, no later than one year after it occurs.

Quines Creek General Store v. Douglas County Assessor · filed 2015-04-08(1)

Subject to exceptions not applicable here, “an appeal under ORS 305.275(1) or (2) shall be filed within 90 days after the act, omission, order or determination becomes actually known to the person, but in no event later than one year after the act or omission has occurred, or the order or determination has been made.” ORS 305.280(1) (emphasis added).

An appeal must be filed within 90 days after the challenged determination becomes actually known to the taxpayer.

Covey v. Dept. of Rev. · filed 2015-02-09(1)

However, the applicable deadline to appeal under ORS 305.280(1) is 90 days from the date that the determination became actually known to Plaintiff.

Section 305.280(1) starts the 90-day appeal period when the taxpayer actually learns of the challenged action; it does not impose a constructive-knowledge rule.

Clackamas County Assessor v. Crew · filed 2014-02-25(1)

Rather, the time period for appeal runs from the date the action complained of becomes actually known to the taxpayer.

Section 305.280(1) requires a tax appeal to be filed within 90 days after the relevant act, omission, order or determination becomes actually known to the taxpayer.

Ochsner v. Department of Revenue · filed 2013-07-12(1)

Defendant argues that, if Ochsner’s appeal for the 2012-13 tax year is an appeal from the 2012-13 property tax statement, Ochsner’s appeal was not timely filed “within 90 days after the act, omission, order or determination [became] actually known” to Ochsner, under ORS 305.280(1). ... If Ochsner received the 2012-13 property tax notice at the end of October 2012, then this appeal must have been filed no later than the end of January 2013. Ochsner’s appeal was filed March 22, 2013. ... Ochsner’s appeal for the 2012-13 tax year was not timely filed.

Section 305.280(1) requires an appeal within 90 days after the challenged action becomes known, and no later than one year after it occurs.

Lamka v. Multnomah County Assessor · filed 2016-11-15(1)

Plaintiff’s Complaint, filed August 8, 2016, is clearly untimely under ORS 305.280(1) for the tax years through 2013-14.

Section 305.280(1) requires an appeal within 90 days of actual knowledge and no later than one year after the challenged action or determination.

CitiMortgage Inc. v. Multnomah County Assessor · filed 2017-02-10(1)

First, Plaintiff did not file an appeal in the timeframe required by ORS 305.280, which is “90 days after the act, omission, order or determination becomes actually known to the person, but in no event later than one year after the act or omission has occurred, or the order or determination has been made.” ORS 305.280(1). Plaintiff’s appeal was filed in June 2016, which is more than two years after the 2013-14 tax assessment occurred.

Section 305.280(1) bars an appeal more than one year after the determination, even if the taxpayer learns of it later.

Earth Science Products Corp. v. Clackamas County Assessor · filed 2016-05-27(1)

The court finds that Shane became aware of the disqualification in October 2014, which was beyond the one year limit for filing an appeal under ORS 305.280(1). Thus, Plaintiff had no statutory right of appeal at the time that Shane discovered the disqualification.

An appeal under ORS 305.275(1) or (2) must be filed within 90 days after the taxpayer actually knows of the act, omission, order, or determination.

Love Over Gold Inc. v. Marion County Assessor · filed 2018-01-03(1)

Plaintiff did not file its appeal until July 12, 2017. That interval is longer than the 90 days required by ORS 305.280(1), which states in pertinent part: “Except as otherwise provided in this section, an appeal under ORS 305.275 (1) or (2) shall be filed within 90 days after the act, omission, order or determination becomes actually known to the person, but in no event later than one year after the act or omission has occurred[.]”

Section 305.280(1) requires an appeal under section 305.275(1) or (2) within 90 days after the challenged action becomes actually known; the court dismissed an appeal filed after that deadline.

Sri Gura Amar Das Ji Sikh Gurdwara v. Marion County Assessor · filed 2018-01-23(1)

Plaintiff did not file its appeal until September 22, 2017. This interval is longer than the 90 days required by ORS 305.280(1), which states in pertinent part: “Except as otherwise provided in this section, an appeal under ORS 305.275 (1) or (2) shall be filed within 90 days after the act, omission, order or determination becomes actually known to the person, but in no event later than one year after the act or omission has occurred[.]” Plaintiff has not presented any fact or argument which prevents the application of this statute. Defendant’s Motion to Dismiss is granted.

Section 305.280(1) requires an appeal under ORS 305.275 to be filed within 90 days after the taxpayer actually learns of the determination, subject to a one-year outer limit.

Arroyo v. Douglas County Assessor · filed 2019-03-05(1)

Plaintiff’s Complaint was filed on December 21, 2018, which is more than 90 days after Plaintiff received actual ... knowledge of the disqualification. Defendant’s motion must be granted.

Section 305.280(1) gives a taxpayer 90 days after learning of the Department’s action to appeal it, with an outside deadline of one year after the action occurred.

Cold Mountain Storage, LLC v. Umatilla County Assessor · filed 2016-08-09(1)

However, a challenge to that delegation is taken by appealing to the Magistrate Division of the Tax Court, as provided in ORS 305.275(1)(a)(A) (providing for appeals to this court by taxpayers aggrieved by an act of the Department), and, under ORS 305.280(1), the time for challenging that delegation was “90 days [from the date] the act, omission, order or determination becomes actually known to the person.” ... Moreover, if for some reason Plaintiff was not aware of the Department’s action of delegating appraisal responsibility to the County, the outside deadline for appealing under ... ORS 305.280(1) is “no [] later than one year after the act or omission has occurred, or the order or determination has been made.”

Section 305.280 requires a qualifying notice, act, omission, order, or determination to start an appeal period.

Comcast Corp. II v. Dept. of Rev. (TC 5265) · filed 2020-11-25

Finally, although the department refers to ORS 305.280 as the statute that taxpayer seeks to “dodge,” the department has introduced no evidence that the department has issued a “notice of assessment” (referred to in subsections (2) and (3)), nor has the department identified any other “act, omission, order or determination” that would have started the running of a 90-day limitations period under subsection (1). The court lacks any basis to decide whether taxpayer still has an opportunity to contest its taxable income or loss for the NOL Years in an appeal to this court stemming from the notices of deficiency or the alleged refund claim; therefore, the department’s motion fails on this factual ground.

The 90-day period to appeal a special assessment disqualification begins when the taxpayer actually learns of the notice; receiving it without reading it does not establish actual knowledge.

Koellmann v. Marion County Assessor · filed 2026-03-31(1)

Thus, evidence that a notice was received but not read might satisfy a constructive notice requirement (e.g., a “known or should have known” rule) but not the actual knowledge requirement of ORS 305.280(1).

Section 305.280(1) gives a taxpayer 90 days to appeal after actually learning of a roll correction, subject to a one-year limit from the correction date.

Young v. Lane County Assessor · filed 2025-01-13(1)

Here, Plaintiff alleges that he did not gain actual knowledge of the roll correction until he received a copy of the notice by email on September 23, 2024, so he had 90 days from that date to appeal. The court agrees with Plaintiff, with the caveat that no appeal would be allowed more than one year after the roll correction on June 12, 2024.

Section 305.280(1) did not bar an appeal filed within 90 days of the challenged act.

Lincoln Commons, LLC v. Marion County Assessor · filed 2021-04-30(1)

Whatever the precise date, this appeal was filed within the 90 days required under ORS 305.280(1).

Section 305.280(1) bars an appeal filed more than one year after the challenged act or omission, even when the taxpayer alleges defective notice.

NW Northrup Properties, LLC v. Multnomah County Assessor · filed 2021-08-16(1)

In no event can an appeal filed in 2020 meet the one-year limit of ORS 305.280(1) when Defendant’s act or omission occurred in 2017.

Section 305.280(1) gives a taxpayer 90 days to appeal after actually learning of the determination, subject to a one-year limit.

Kjornes v. Columbia County Assessor · filed 2023-03-14(1)

Defendant’s language is an incomplete statement of ORS 305.280(1) because it ignores the knowledge component.

Section 305.280(1) limits an appeal under ORS 305.275(1) to one year after the taxing authority’s act or omission.

Liberty Spine & Pain Center, PC v. Marion County Assessor · filed 2024-01-09(1)

Those years are also outside the maximum period of limitations for any appeal under ORS 305.275(1), which is one year after the taxing authority’s act or omission has occurred. See ORS 305.280(1).

Section 305.280(1) requires an appeal under section 305.275 to be filed within 90 days of actual knowledge and no later than one year after the challenged act, omission, order, or determination.

Conservancy v. Josephine County Assessor, Tc-Md 080371c (or.tax 10-28-2008) · filed 2008-10-28(1)

An additional basis for dismissal of most of the earlier tax years at issue is a failure to meet the statute of limitations. Assuming there was an application and a denial, a fact not even alleged by Plaintiff, the appeal has not been commenced within the time set by the statute. ORS 305.280 (1) requires that an appeal under ORS 305.275 "shall be filed within 90 days after the act, omission, order or determination becomes actually known to the person, but in no event later than one year after the act or omission has occurred, or the order or determination has been made." Under that statute, an appeal must be filed no later than one year from the date the act occurs.

Section 305.280(1) gives a property owner 90 days to appeal a disqualification, beginning when the owner learns of it.

Eby v. Department of Revenue · filed 2000-10-18(1)

ORS 305.280(1) gives the owner only 90 days to file an appeal. The 90-day appeal period begins running when an owner learns of the disqualification.

Section 305.280(1) requires an appeal within 90 days after the taxpayer learns that the property is taxable.

Cannon Beach v. Clatsop County · filed 2007-04-26(1)

ORS 305.280 (1) states that an appeal must be filed within 90 days after the act becomes known to the person. Here, the City had knowledge that the property was taxable each fall when it received its tax statement. The City had 90 days from gaining that knowledge to appeal to this court.

Section 305.280(1)’s appeal time limits apply even when an assessor fails to give notice or perform another act required by statute.

Taft Church of Evangelical Church of North America v. Department of Revenue · filed 1997-01-28(1)

If the assessor does not give the notice or perform any other act required by statute, then the time limits on ... appeals under ORS 305.280(1) control.

Section 305.280(1)’s 90-day appeal period applies only when the taxpayer actually knows of the assessor’s act or omission.

Schellin v. Department of Revenue · filed 2000-04-07(1)

Whether taxpayer’s lack of actual knowledge was her own or the assessor’s fault is not relevant. The 90-day limitation only applies if the taxpayer has “actual knowledge” of the assessor’s act or omission. ORS 305.280(1).

Section 305.280(1) requires a taxpayer to appeal a disqualification notice to the Magistrate Division within 90 days of receiving it.

White II v. Dept. of Rev. · filed 2006-07-25(1)

That notice clearly stated that taxpayer had 90 days to appeal to the Magistrate Division. ... The court concludes that taxpayer failed to file a timely appeal to the Magistrate Division.

Section 305.280(1) requires an appeal to be filed within 90 days after the act, omission, order or determination becomes actually known to the taxpayer.

Stafford v. Multnomah County Assessor, Tc-Md 081086d (or.tax 2-19-2009) · filed 2009-02-19(1)

Plaintiff's Complaint was postmarked October 27, 2008, more than 90 days "after the act, omission, order or determination [became] actually known to [Plaintiff]." ORS 305.280 (1) (2007). The court is not aware of any circumstance that extends the statutory limit of 90 days.

Section 305.280(1) requires an appeal under ORS 305.275(1) or (2) to be filed within 90 days after the challenged action becomes actually known to the person, subject to the section’s exceptions.

Forsgren v. Multnomah County Assessor, Tc-Md 081074b (or.tax 4-29-2009) · filed 2009-04-29(1)

A review of Plaintiff's materials shows Defendant gave Plaintiff actual notice of Defendant's clerical error correction on June 30, 2008. Plaintiff did not file her appeal until October 23, 2008. This interval is longer than the 90 days allowed by ORS 311.223 (4) and ORS 305.280 (1), 1 which provide: "Except as otherwise provided in this section, an appeal under ORS 305.275 (1) or (2) shall be filed within 90 days after the act, omission, order or determination becomes actually known to the person, but in no event later than one year after the act or omission has occurred[.]" ORS 305.280 (1). Plaintiff has not presented any fact or argument which prevents the application of that statute. Defendant's motion is granted.

An appeal under ORS 305.275(1) or (2) must be filed within 90 days after the challenged action becomes actually known to the taxpayer.

Dwyre v. Multnomah County Assessor, Tc-Md 081045b (or.tax 6-3-2009) · filed 2009-06-03(1)

This interval is longer than the 90 days allowed by ORS 311.223 (4) and ORS 305.280 (1), 1 which provide: "Except as otherwise provided in this section, an appeal under ORS 305.275 (1) or (2) shall be filed within 90 days after the act, omission, order or determination becomes actually known to the person, but in no event later than one year after the act or omission has occurred[.]" ORS 305.280 (1). Plaintiffs have not presented any fact or argument which prevents the application of that statute. Defendant's motion is granted.

Section 305.280(1) requires an appeal within 90 days after the challenged action becomes actually known to the appellant.

Oldfield v. Douglas Co. Assessor, Tc-Md 090131b (or.tax 5-7-2009) · filed 2009-05-07(1)

A review of Plaintiff `s materials shows Defendant gave Plaintiff actual notice of Defendant's farm use disqualification on July 13, 2007. A signed certified mail return receipt recognizes that delivery occurred. Plaintiff did not file his appeal until March 2, 2009. This interval is longer than the 90 days allowed by ORS 305.280 (1) (2007), which provides: "Except as otherwise provided in this section, an appeal under ORS 305.275 (1) or (2) shall be filed within 90 days after the act, omission, order or determination becomes actually known to the person, but in no event later than one year after the act or omission has occurred[.]" Plaintiff has not presented any fact or argument that prevents the application of that statute. Defendant's motion is granted.

An appeal under ORS 305.275 (1) or (2) must be filed within 90 days after the act or determination becomes actually known, and no later than one year after the act or omission.

Anspach Estate v. Umatilla County Assessor, Tc-Md 080547b (or.tax 1-14-2009) · filed 2009-01-14(1)

A review of the record shows the notice was mailed to Plaintiffs on December 28, 2005. The Complaint was filed on April 28, 2008. That interval is longer than the 90 days allowed by ORS 305.280 (1), which provides: "Except as otherwise provided in this section, an appeal under ORS 305.275 (1) or (2) shall be filed within 90 days after the act, omission, order or determination becomes actually known to the person, but in no event later than one year after the act or omission has occurred[.]" Plaintiffs have not presented any fact or argument that prevents the application of that statute. Defendant's motion is granted.

Section 305.280(1) requires an appeal of an assessor’s determination within 90 days after it becomes actually known to the taxpayer and no later than one year after it is made.

Maurer v. Clackamas County Assessor, Tc-Md 090360d (or.tax 12-18-2009) · filed 2009-12-18(1)

Plaintiffs' Complaint was not timely filed because they failed to meet the statutory requirements of ORS 305.280 (1).

Section 305.280 requires an appeal to be filed within 90 days, but the court treats that deadline as an affirmative defense waived if the defendant does not raise it.

Northwest Danish Foundation v. Multnomah County Assessor · filed 2001-05-17

ORS 305.280 requires that the appeal be filed “within 90 days.” However, because Defendant did not raise this affirmative defense, the court considers the defense waived.

An appeal from an assessor’s action must be filed within 90 days after the taxpayer learns of it, and no later than one year after the action occurred.

Portland Comm. v. Multnomah County Assr., Tc-Md 091615c (or.tax 2-9-2011) · filed 2011-02-09(1)

ORS 305.280(1) governs the timing of this appeal. ... Rather, because Plaintiff acknowledges timely receipt of tax statement in October 2008, the deadline was 90 days from the date Plaintiff received those tax statements.

Section 305.280(1) starts the 90-day appeal period when the taxpayer actually learns of the assessor's action.

The Mks Found. v. Yamhill Cty. Assess., Tc-Md 110037d (or.tax 6-21-2011) · filed 2011-06-21(1)

The date of receipt of the property tax statement marks the date Plaintiff admits having actual knowledge and starts the 90 day period for filing an appeal.

The 90-day period to appeal an assessor's action begins when the taxpayer actually learns of it, which can occur upon receipt of a property tax statement.

Ever. Vint. Air. v. Yamhill Cty. Assess., Tc-Md 110038d (or.tax 6-21-2011) · filed 2011-06-21(1)

The actual date Plaintiffs received the property tax statement is a critical fact. The date of receipt of the property tax statement marks the date Plaintiffs admit having actual knowledge and starts the 90 day period for filing an appeal.

Section 305.280(1) requires a taxpayer to file an appeal within 90 days after the challenged determination becomes actually known to the taxpayer.

Walker v. Multnomah County Assessor, Tc-Md 110325d (or.tax 8-29-2011) · filed 2011-08-29(1)

As previously stated, ORS 305.280 (1) requires that a taxpayer file its appeal "within 90 days after the act * * * or determination becomes actually known to the person." Plaintiffs admit that they knew of Defendant's determination upon receipt of Defendant's October 14, 2010, letter. Plaintiffs filed their Complaint more than 90 days after Defendant's determination was known to them. Plaintiffs' appeal to this court for tax years 2008-09 and 2009-10 was not timely filed.

Section 305.280(1) requires an appeal within 90 days after a determination becomes actually known; the plaintiff’s circumstances did not extend that deadline.

Crouse v. Coos County Assessor · filed 2012-11-08(1)

Although the court is sympathetic to Plaintiff‟s explanation for her failure to timely file, the court is not aware of any circumstances that extend the statutory limit of 90 days under ORS 305.280(1).

Section 305.280(1) requires an appeal within one year of the notice date, even if the taxpayer learned of the assessment later.

Glaser v. Jackson County Assessor, Tc-Md 110511n (or.tax 9-29-2011) · filed 2011-09-29(1)

Even if that were the case, Plaintiffs' appeal was not filed within one year of the notice date, as required under ORS 305.280 (1).

Section 305.280(1) requires an appeal under ORS 305.275(1) or (2) to be filed within 90 days after the challenged act, omission, order, or determination becomes actually known to the person.

Fairbanks and Energetics LLC v. Lake County Assessor · filed 2012-03-12(1)

Thus, it is clear that Plaintiffs did not file their Complaint with this court “within 90 days after the act, omission, order or determination bec[ame] actually known” to Plaintiffs, as required by ORS 305.280(1).

Section 305.280(1) gives a taxpayer 90 days from actual knowledge of a disqualification to appeal.

Rosalie Ridge LLC v. Multnomah County Assessor · filed 2012-12-11(1)

This court previously issued an Order ... Plaintiff‟s appeal was timely because, under ORS 305.280(1), a taxpayer has 90 days from actual knowledge in ... which to appeal.

Section 305.280(1) gives a taxpayer 90 days to appeal a county correction that adds value to the tax roll.

Niemeyer v. Jackson County Assessor · filed 2013-07-09(1)

A taxpayer aggrieved by a county’s correction of a clerical error that adds value to the tax roll has 90 days to appeal the county’s action. ORS 305.280(1). ... Plaintiffs’ appeal of Defendant’s Notice was filed within 90 days of the date of Defendant’s second letter dated October 8, 2012, that upheld its original Notice. Plaintiffs’ Complaint was filed timely.

Section 305.280(1) works with the omitted-property appeal statute as a limitations period for appeals involving omitted property and clerical error corrections.

Nicolynn Properties LLC v. Benton County Assessor · filed 2013-02-04(1)

Because ORS 311.223(4) limits the appeal period to 90 days, in conjunction with ORS 305.280(1) it functions as a statute of limitations for omitted property appeals and clerical error corrections.

Section 305.280(1) requires an appeal of an assessor’s exemption determination to be filed within 90 days after the determination becomes actually known to the taxpayer.

YWCA of Greater Portland v. Multnomah County Assessor · filed 2013-04-08(1)

Plaintiff’s appeal challenging Defendant’s determination that its property did not qualify for exemption was filed more than 90 days after Defendant’s determination was known to it.

Section 305.280(1) requires an appeal to be filed within 90 days after the assessment becomes actually known to the taxpayer, and no later than one year after the assessment is made.

Sunrise Venture Properties LLC v. Washington County Assessor · filed 2013-06-07(1)

Plaintiff’s Complaint was filed over one year after Defendant issued its notice of omitted property assessment. Thus, Plaintiff’s challenge to Defendant’s original notice of omitted property assessment is untimely under ORS 305.280(1). Plaintiff’s Complaint was filed more than 90 days after Defendant issued its corrected notice of omitted property assessment. Plaintiff failed to establish that its Complaint was filed within 90 days of the date that Defendant’s corrected assessment became “actually known” to Plaintiff. Thus, Plaintiff’s challenge to Defendant’s corrected notice of omitted property assessment was not timely filed under ORS 305.280(1).

Section 305.280(1) gives a taxpayer 90 days from actual knowledge of the challenged act to file an appeal; an appeal filed one day late is subject to dismissal.

Wood v. Douglas County Assessor · filed 2013-09-04(1)

As can be seen from the statute set forth above, a taxpayer has 90 days from the date of actual knowledge of the act they are appealing, which in this case was the farm use disqualification, to file his appeal. As stated above, Plaintiffs miss that deadline by one day. Plaintiffs have not presented any fact or argument which prevents the application of this statute. Defendant’s motion to dismiss is granted.

Section 305.280(1) requires an appeal of a farm use disqualification within one year of the disqualification, even if the taxpayer did not receive the notice.

Kelley v. Yamhill County Assessor · filed 2015-11-04(1)

Nevertheless, ORS 305.280(1) requires an appeal to be filed “in no event later than one year after” the disqualification. (Emphasis added.) Plaintiff’s appeal was filed in 2015, well beyond one year from the date of the disqualification. Plaintiff’s appeal was not, therefore, timely filed under ORS 305.280(1).

Section 305.280(1) requires a taxpayer to appeal an assessor’s exemption denial within 90 days after the denial becomes actually known to the taxpayer.

Willamette Table Tennis Club v. Marion County Assessor · filed 2017-07-10(1)

That interval is longer than the 90 days required by ORS 305.280(1), which states in pertinent part: “Except as otherwise provided in this section, an appeal under ORS 305.275 (1) or (2) shall be filed within 90 days after the act, omission, order or determination becomes actually known to the person, but in no event later than one year after the act or omission has occurred[.]”

The 90-day period to appeal the values used to calculate an additional assessment begins when the taxpayer learns that the assessor withdrew the property from open space classification.

River Vale Limited Partnership v. Dept. of Rev. · filed 2021-03-10(1)

The requisite act occurred only when the assessor withdrew the Property from classification. ... Taxpayer appealed to the Magistrate Division on May 18, 2018, less than 90 days after the assessor’s letter. The court concludes that tax- payer’s appeal is timely, and taxpayer may seek to prove at trial the Property’s Open Space Value for tax year 2017-18 and the RMV for tax year 2018-19.

Section 305.280(1) requires an appeal within 90 days after the determination becomes known to the taxpayer.

Holmes Family Trust v. Multnomah County Assessor · filed 2025-12-16(1)

Even allowing for Plaintiff’s Amended Complaint to relate back to the original Complaint filed April 25, 2025, Plaintiff’s appeal from the 2024 disqualification was filed more than 90 days from when the determination was known to Plaintiff. ... The appeal is untimely under ORS 305.280(1).

Section 305.280(1) requires an appeal within 90 days after the assessor’s determination becomes actually known to the person entitled to appeal.

Petite Shangri-La LLC v. Multnomah County Assessor · filed 2026-03-02(1)

An appeal to this court must be made “within 90 days after the act, omission, order or determination becomes actually known to the person[.]” ORS 305.280(1). The disqualification letter was mailed via certified mail to the then-owner of the subject property, and the return receipt indicated it was received on June 21, 2025. There is no evidence indicating that Defendant’s determination was not actually known by the relevant taxpayer on the date of delivery. This appeal was filed on November 17, 2025, over four months later. The appeal is untimely.

An assessor’s appeal period under section 305.280(3) runs from the date the board mails a copy of its order to the taxpayer.

Umatilla County Assessor v. Department of Revenue · filed 1992-01-17(3)

It is also reasonable to conclude that the appeal period for the assessor under ORS 305.280(3) runs from the date a copy of the order is mailed to the taxpayer.

Section 305.280(3) requires an assessor to appeal a board of equalization order within 30 days.

Bear Creek Plaza, Ore., Ltd. v. Department of Revenue · filed 1992-09-17(3)

In summary, because the board of equalization adjusted the value of all the shopping center accounts, the assessor was also entitled to appeal from the board of equalization order. However, his appeal had to be perfected within 30 days as required by ORS 305.280(3). It was not.

Section 305.280(4) requires a taxpayer to appeal a county board of property tax appeals order within 30 days after the board mails it.

Sullivan v. Multnomah County Assessor, Tc-Md 080531c (or.tax 8-26-2008) · filed 2008-08-26(4)

ORS 305.280 (4) 1 requires a taxpayer to appeal within 30 days of the date the board mails its order.

Section 305.280(4) requires an appeal from a property tax board order to the Tax Court within 30 days after the order is mailed.

Butte Dev. Co. v. Linn County Assessor, Tc-Md 070746c (or.tax 7-31-2008) · filed 2008-07-31(4)

The board's order must be appealed to the Tax Court "within 30 days after the * * * date of mailing of the order[.]" ORS 305.280 (4).

Section 305.280(4) provides a 30-day period to appeal an order of a county board of property tax appeals.

Crowley v. Multnomah County Assessor, Tc-Md 080534c (or.tax 8-22-2008) · filed 2008-08-22(4)

Plaintiff did not appeal within the 30 day period provided in ORS 305.280 (4).

Section 305.280 requires an appeal from a county board order within 30 days after the order is mailed and an exemption appeal within 90 days after the denial becomes known.

Lifetime Health Clinic v. Douglas Cty, Tc-Md 080154c (or.tax 9-19-2008) · filed 2008-09-19(1), (4)

Plaintiffs did not appeal their value within the 30-day window for appeals from the board provided in ORS 305.280 (4), nor did Plaintiffs appeal the exemption issue within 90 days of knowledge of Defendant's denial of exemption, as provided in ORS 305.280 (1).

An appeal from a county board of property tax appeals order must be filed within 30 days after the order is mailed.

Mt. Olive Park Dvlp. v. Multnomah County, Tc-Md 081006d (or.tax 11-21-2008) · filed 2008-11-21(4)

An appeal "from an order of a county board of property tax appeals shall be filed within 30 days after the date * * * of mailing of the order, * * * whichever is applicable." ORS 305.280 (4). 1 Plaintiff's appealed is filed more than three years after the date of the notice. Plaintiff's appeal is not timely.

An appeal from a county board of property tax appeals order must be filed within 30 days after the order is mailed.

Byrne v. Multnomah County Assessor, Tc-Md 090568d (or.tax 9-11-2009) · filed 2009-09-11(4)

That interval is longer than the 30 days required by ORS 305.280 (4), 1 which reads: "* * * [A]n appeal to the tax court * * * from an order of a county board of property tax appeals shall be filed within 30 days after the date of the * * * mailing of the order, date of publication of notice of the order or date of mailing of the notice of the order to the taxpayer, whichever is applicable."

An appeal from a county board of property tax appeals order must be filed in Tax Court within 30 days after the order is mailed.

Nelson v. Wasco County Assessor, Tc-Md 090689c (or.tax 12-16-2009) · filed 2009-12-16(4)

However, ORS 305.280 (4), requires that "an appeal to the tax court * * * from an order of the county board of property tax appeals shall be filed within 30 days after the date * * * of mailing of the order." The board, in this case, mailed its Order March 11, 2009. The 30-day appeal deadline was April 10, 2009.

An appeal from a county board order to the Tax Court must be filed within 30 days after the board issues its order.

Herman v. Multnomah County Assessor, Tc-Md 090651c (or.tax 12-31-2009) · filed 2009-12-31(4)

The appeal is to be filed within 30 days of the date the Board issues its order. ORS 305.280 (4).

Section 305.280(4) gives a taxpayer 30 days after a county board order is mailed to appeal to the tax court.

Brown v. Multnomah County Assessor, Tc-Md 100147b (or.tax 5-12-2010) · filed 2010-05-12(4)

Upon mailing of the BOPTA Order on February 24, 2009, Plaintiff had 30 days to timely file with this court. ORS 305.280 (4). The appeal was late.

An appeal from a county board of property tax appeals order must be filed within 30 days after the applicable mailing or notice date.

Roark v. Marion County Assessor, Tc-Md 100517d (or.tax 7-13-2010) · filed 2010-07-13(4)

Unfortunately, Plaintiff's assumption was not correct and Plaintiff filed her Complaint beyond the 30 days required by ORS 305.280(4). Defendant's Motion to Dismiss is granted.

Section 305.280(4) gives a taxpayer 30 days from the mailing of a county board order to appeal to the Tax Court.

Lebanon v. Linn Cty. Assessor, Tc-Md 100919b (or.tax 11-16-2010) · filed 2010-11-16(4)

From that mailing date, Plaintiff had 30 days to file a timely appeal with the Tax Court. ... Plaintiff's appeal to the Magistrate Division was filed late, on June 7, 2010.

An appeal from a county board of property tax appeals order must be filed within 30 days after the order is mailed.

Mehr Family Trust v. Polk County Assessor, Tc-Md 100316c (or.tax 3-3-2011) · filed 2011-03-03(4)

A taxpayer unhappy with the Board's decision can appeal to this court within 30 days of the date the Board order is mailed. ORS 309.110(7) (providing for an appeal of the Board order "to the magistrate division of the Oregon Tax Court"); ORS 305.280(4) (requiring that the appeal "be filed within 30 days after the * * * date of mailing of the order").

A taxpayer must appeal a property tax board order to the Tax Court within 30 days after the order is mailed.

Heritage N.W. Prop. v. Deschutes Cnty., Tc-Md 100703c (or.tax 3-25-2011) · filed 2011-03-25(4)

The board's order must be appealed to this court "within 30 days after the * * * date of mailing of the order[.]" ORS 305.280(4). ... Plaintiff did not follow those procedures with respect to the 2007-08 and 2008-09 tax years. Plaintiff has not alleged "good and sufficient cause" for its failure to appeal the 2007-08 and 2008-09 tax years. The court has no authority to decide Plaintiff's claim concerning the 2007-08 and 2008-09 increases in maximum assessed value in excess of three percent.

Section 305.280(4) requires an appeal from a county board of property tax appeals order to be filed within 30 days of the applicable mailing or notice date.

Guinn v. Multnomah County Assessor, Tc-Md 110338n (or.tax 5-31-2011) · filed 2011-05-31(4)

This appeal was filed on April 11, 2011, well beyond the 30 days allowed by ORS 305.280(4) (2007). The court is not aware of any facts or circumstances which prevent the application of ORS 305.280(4) in this case. Thus, Plaintiff's 2009-10 tax year appeal must be dismissed.

Section 305.280(4) requires an appeal from a BOPTA order within 30 days after the order is mailed.

Rystadt v. Multnomah County Ass., Tc-Md 110419c (or.tax 6-30-2011) · filed 2011-06-30(4)

Plaintiff did not file his tax year 2010-11 value appeal within 30 days of the date of the mailing of the BOPTA orders for the three properties under appeal (assessor's Accounts R624250, R624251, and R624252), as required by ORS 305.280 (4).

An appeal from a county property tax board order must be filed within 30 days, with the filing fee or a completed fee waiver application submitted within that time.

MacKenzie v. Klamath County Assessor, Tc-Md 110837d (or.tax 8-31-2011) · filed 2011-08-31(4)

In order to have a valid appeal filed with the Magistrate Division, a taxpayer must submit with the Complaint a fee of $75.00 within the time allowed by statute, or a completed fee waiver application for the court's consideration. Plaintiff failed to submit a fee or a completed fee waiver application within the time allowed by ORS 305.280 (4). Defendant's Motion to Dismiss is granted.

Section 305.280(4) requires an appeal from a BOPTA order to be filed within 30 days after the order is mailed.

Feliz-Glynn Properties LLC v. Yamhill County Assessor · filed 2012-02-17(4)

This interval is longer than the 30 days required by ORS 305.280(4). Plaintiff has not presented any fact or argument which prevents the application of this statute. Accordingly, Defendant’s motion to dismiss must be granted.

An appeal from a BOPTA order must be filed within 30 days after the order is mailed.

Hertig v. Department of Revenue · filed 2012-08-30(4)

To do so, the taxpayer must file an appeal from a BOPTA Order “within 30 days after the * * * date of mailing of the order[.]” ORS 305.280(4). Here, Plaintiff appeals from a BOPTA Order, mailed on March 23, 2012, sustaining the MAV of $149,820 for tax year 2011-12. (Ptf’s Compl at 3.) Plaintiff timely appealed that BOPTA Order when he submitted his Complaint to the court with his filing fee on April 13, 2012, within the 30 day period required for an appeal brought under ORS 305.275.

Section 305.280(4) requires an appeal from a county board of property tax appeals order to be filed within 30 days after the order is mailed; a late appeal is dismissed.

Fletcher v. Jefferson County Assessor · filed 2013-05-10(4)

Plaintiff has not presented any fact or argument which prevents the application of ORS 305.280(4). Defendant’s Motion to Dismiss must be granted.

Section 305.280(4) requires an appeal from a county board of property tax appeals order to be filed within 30 days after the order is mailed.

SSC Property Holdings Inc. v. Multnomah County Assessor · filed 2013-05-16(4)

The court finds that Plaintiff’s Complaint was not timely filed under ORS 305.280(4).

An appeal from a county board of property tax appeals order must be filed within 30 days after the order is mailed.

Public Storage Properties VII Inc. v. Multnomah County Assessor · filed 2013-05-16(4)

The court finds that Plaintiff’s Complaint was not timely filed under ORS 305.280(4). Plaintiff has not presented any fact or argument that prevents the application of that statute. As a result, Defendant’s Motion to Dismiss must be granted.

An appeal from a county board of property tax appeals order must be filed within 30 days after the applicable mailing or notice date.

Coast Crane Company v. Multnomah County Assessor · filed 2013-09-06(4)

A review of Plaintiff’s materials shows the Order of the Board of Property Tax Appeals was mailed to Plaintiff on March 26, 2013. The Complaint was filed on May 29, 2013. This interval is longer than the 30 days required by ORS 305.280(4) (2011), which states: “* * * [A]n appeal to the tax court * * * from an order of a county board of property tax appeals shall be filed within 30 days after the date of the * * * mailing of the order, date of publication of notice of the order, * * * or date of mailing of the notice of the order to the taxpayer, whichever is applicable.”

An appeal from a county board of property tax appeals order must be filed within 30 days of the order’s mailing.

Jazrawi v. Clackamas County Assessor · filed 2014-07-08(4)

As indicated above, the deadline for appealing was 30 days from the date of the mailing of the Board’s Order. ORS 305.280(4).

Section 305.280(4) requires an appeal from a county board of property tax appeals order to be filed with the Oregon Tax Court within 30 days after the board mails its order.

Bachmore v. Yamhill County Assessor · filed 2013-06-26(4)

The appeal from the Board’s order must be filed with the court within 30 days of the date the Board mails its order as provided in ORS 309.110(1) (providing for disposition of petitions to the board by order of the board) and ORS 305.280(4) (providing for appeal to the Oregon Tax Court within 30 days of the mailing of the Board order).

Section 305.280(4) requires an appeal from a county board of property tax appeals order to be filed within 30 days after the order is mailed.

Olson v. Washington County Assessor · filed 2015-06-22(4)

Plaintiff had until March 12, 2015, to timely appeal to this court. Plaintiff filed his Complaint on March 23, 2015, after the 30-day statutory deadline had passed. Plaintiff’s appeal was not timely filed with this court.

An appeal from a county board of property tax appeals order must be filed in tax court within 30 days after notice of the order is mailed.

Metke v. Jefferson County Assessor · filed 2016-09-07(4)

That interval is longer than the 30 days required by ORS 305.280(4), which provides: “ * * * [A]n appeal to the tax court * * * from an order of a county board of property tax appeals shall be filed within 30 days after the date of * * * mailing of the notice of the order * * *.”

An appeal from a county board of property tax appeals order must be filed within 30 days after the order is mailed, even if the taxpayer receives it later.

Emmert v. Clackamas County Assessor · filed 2018-08-24(4)

The deadline to appeal a BOPTA Order starts upon the “mailing of the order.” ORS 305.280(4).

A complaint appealing a BOPTA order to the tax court must be filed within thirty days after the order is mailed.

Linstrom v. Lincoln County Assessor · filed 2018-11-16(4)

To timely appeal a BOPTA order to the tax court, a complaint must be filed within thirty days after the order is mailed. ORS 305.280(4). The 2016-17 BOPTA order was mailed on February 28, 2017. Plaintiff did not file a complaint with the tax court until March 15, 2018, more than one year after the order was mailed. ... Accordingly, Defendant’s motion to dismiss Plaintiff’s 2016-17 tax year appeal is granted.

Section 305.280(4) requires a taxpayer to file a Magistrate Division complaint within 30 days after a county board of property tax appeals mails its order.

Shevtsov v. Dept. of Rev. · filed 2020-03-04(4)

Under ORS 305.280(4), taxpayer was required to file his complaint in the Magistrate Division “within 30 days after the date of * * * the date of mailing of the order [of a county board of property tax appeals].”

An appeal from a BOPTA order to the Magistrate Division must be filed within 30 days of the order.

Woody Family Properties, LLC v. Jackson County Assessor · filed 2021-01-21(4)

A taxpayer may appeal a BOPTA order to the Magistrate Division of this court within ... 30 days of the order. ORS 309.110(7); ORS 305.275(3); ORS 305.280(4). ... Plaintiffs appealed to BOPTA for the 2018-19 tax year but did not timely appeal that order to this court.

Section 305.280(3)’s two-year extension after payment does not apply to an appeal under ORS 316.207, which provides its own appeal right and deadline.

Fackler v. Department of Revenue · filed 2004-11-22(3)

As Edwin Fackler’s appeal right arose under ORS 316.207, and not under ORS 305.275, and for the reasons stated above, it is the court’s conclusion that the time limits of ORS 305.280(2) and the extension provision of ORS 305.280(3) do not apply.

Section 305.280(3) extends the appeal period after payment only for taxes imposed under chapters 314, 316, 317, or 318; it does not extend the deadline for timber tax assessments under chapter 321.

Patton v. Department of Revenue · filed 2005-04-21(3)

Accordingly, ORS 305.280(3) does not provide an extension of the time within which taxpayer was required to appeal from the notice of assessment of timber tax for 1998.

Section 305.280(3) allows an appeal from a notice of assessment within two years after payment, but does not reopen an appeal from a final department opinion and order.

Cherry v. Department of Revenue, Tc-Md 090968c (or.tax 10-27-2009) · filed 2009-10-27(3)

Thus, the subsequent legislative enactment of the statutory provision allowing for an appeal of an assessment within two years of payment of the tax is inapplicable in this case.

Section 305.280(3) allows a two-year period to appeal a qualifying tax assessment after the assessed amount, including penalties and interest, is paid.

Andersen v. Dept. of Rev. · filed 2016-03-18(3)

ORS 305.280(3) provides that “an appeal from a notice of assessment of taxes imposed under ORS chapter 314 * * * may be filed within two years after the date the amount of tax, as shown on the notice and including appropriate penalties and interest, is paid.” Plaintiff does not claim to have paid, nor does he provide any evidence that he paid the amount shown on the notice, therefore the two year appeal period is not applicable.

Section 305.280 requires an appeal within 90 days of an assessment notice, or within two years after the assessed tax, penalties, and interest are paid.

Jackson v. Dept. of Rev. · filed 2019-11-15(2), (3)

Plaintiff’s Complaint was filed 816 days from the date of the “last actual assessment that is appealable,” well beyond the 90 days allowed by ORS 305.280(2). In addition, Plaintiff does not meet the requirements of ORS 305.280(3).

Section 305.280(3) allows two years to appeal after the tax, penalties, and interest are paid; receiving a refund does not start a new appeal period.

McCune v. Dept. of Rev. · filed 2017-07-28(3)

The text of ORS 305.280(3) provides an appeal period beginning with the date the tax, penalties, and interest are paid; it does not provide a right of appeal beginning with the date an overpayment is refunded.

Section 305.280(2)’s 90-day appeal deadline does not bar an untimely challenge to Oregon tax on income earned on an Indian reservation.

Graybael v. Department of Revenue · filed 1999-05-17(2)

This matter is also before the court on Defendant’s assertion, stated in its Answer filed on May 13,1998, that the court lacks jurisdiction on the ground that Plaintiff failed to appeal within the 90 days required by ORS 305.280(2). ... Plaintiffs Complaint was not timely filed. Generally, the above statement would be fatal to Plaintiffs case. ... The court disagrees.

Section 305.280(2) requires an appeal within 90 days after the notice, and the court found no basis to extend that deadline.

Jun v. Dept. of Revenue, Tc-Md 070680b (or.tax 1-10-2008) · filed 2008-01-10(2)

That interval is longer than the 90 days required by ORS 305.280 (2), which reads in part: ... The court is not aware of any circumstances that extend the statutory limit of 90 days.

An appeal from a proposed tax adjustment must be filed within 90 days after the adjustment notice becomes final.

Cashmere v. Department of Revenue, Tc-Md 070697b (or.tax 1-25-2008) · filed 2008-01-25(2)

That interval is longer than the 90 days required by ORS 305.280 (2), 3 ... The court is not aware of any circumstances that extend the statutory limit of 90 days. Now therefore, IT IS THE DECISION OF THIS COURT that Defendant's motion to dismiss is allowed. The Complaint is dismissed.

Section 305.280(3) permits a taxpayer who missed the initial appeal deadline to raise substantive or procedural challenges after paying the amounts asserted to be due.

Smith v. Department of Revenue · filed 2003-07-24(3)

Once taxpayer pays the amounts asserted to be due, voluntarily or otherwise, he may proceed under ORS 305.280(3) to raise substantive or procedural challenges to the actions of the department.

Section 305.280(2) gives a taxpayer 90 days to appeal after a Department of Revenue notice becomes final; a complaint filed after that deadline must be dismissed.

Williamson v. Department of Revenue, Tc-Md 080147b (or.tax 7-31-2008) · filed 2008-07-31(2)

From that date, Plaintiff had 90 days to appeal to this court. ORS 305.280 . Those appeal rights expired February 22, 2008. Plaintiff's Complaint was mailed to this court on February 23, 2008. ... Because the Complaint was filed after the statutory deadline, the court must grant Defendant's motion.

Section 305.280(2) gives a taxpayer 90 days to appeal after a notice becomes final; the court cannot waive that deadline on equitable grounds.

Hicks v. Department of Revenue, Tc-Md 080141b (or.tax 8-6-2008) · filed 2008-08-06(2)

From that date, Plaintiff had 90 days to appeal to this court. ORS 305.280 . Those appeal rights expired November 28, 2007. ... This court has no equitable authority to waive or modify the statutory deadlines. Because the Complaint was filed after the statutory deadline, the court must grant Defendant's motion.

Section 305.280(2) requires a taxpayer to file an appeal within 90 days; a late appeal must be dismissed when no exception extends the deadline.

Ortwein v. Dept. of Revenue, Tc-Md 091346b (or.tax 1-7-2010) · filed 2010-01-07(2)

During the conference, Ortwein acknowledged that he postmarked the Complaint to the court August 6, 2009, which is more than 90 days after the date the Defendant's Notice became final. See ORS 305.280 (2) (2007); McDowell v. Dept. of Rev ., TC-MD No 050812C (Nov 28, 2005) (citing ORS 305.280 (2) and holding that taxpayer's appeal filed three days after the statutory deadline must be dismissed). No exceptions apply to extend the mandatory filing deadline. Because Plaintiffs acknowledge that the Complaint was filed after the statutory deadline, the court grants Defendant's motion.

Section 305.280(2) gives a taxpayer 90 days after a notice becomes final to file an appeal; a complaint filed after that deadline must be dismissed.

Kushner v. Department of Revenue, Tc-Md 080644b (or.tax 11-5-2008) · filed 2008-11-05(2)

During the conference, Plaintiff acknowledged that the postmark on his Complaint to the court is May 28, 2008, which is more than 90 days after the date the Defendant's Notice became final. See ORS 305.280 (2); McDowell v. Dept. of Rev ., TC-MD No 050812C (Nov 28, 2005) (citing ORS 305.280 (2) and holding that taxpayer's appeal filed three days after the statutory deadline must be dismissed). Because Plaintiff acknowledges that the Complaint was filed after the statutory deadline, the court grants Defendant's motion.

Section 305.280(2) requires an appeal to be filed within 90 days after the notice becomes final; a late appeal is dismissed.

Mendoza v. Department of Revenue, Tc-Md 090122b (or.tax 6-4-2009) · filed 2009-06-04(2)

During the conference, it was acknowledged that Plaintiff postmarked her Complaint to the court February 25, 2009, which is more than 90 days after the date the Defendant's Notice became final. See ORS 305.280 (2) (2007); McDowell v. Dept. of Rev ., TC-MD No 050812C (Nov 28, 2005) (citing ORS 305.280 (2) and holding that taxpayer's appeal filed three days after the statutory deadline must be dismissed). Because Plaintiff acknowledges that the Complaint was filed after the statutory deadline, the court grants Defendant's motion.

Section 305.280(2) sets a mandatory 90-day deadline for filing a tax appeal after the notice becomes final.

Casanova v. Dept. of Revenue, Tc-Md 091196b (or.tax 1-7-2010) · filed 2010-01-07(2)

See ORS 305.280 (2) (2007); McDowell v. Dept. of Rev ., TC-MD No 050812C (Nov 28, 2005) (citing ORS 305.280 (2) and holding that taxpayer's appeal filed three days after the statutory deadline must be dismissed). No exceptions apply to extend the mandatory filing deadline. Because Plaintiff acknowledges that the Complaint was filed after the statutory deadline, the court grants Defendant's motion.

An appeal must be filed within 90 days after the notice becomes final, and illness does not extend that deadline.

Osbeck v. Department of Revenue, Tc-Md 091492b (or.tax 2-17-2010) · filed 2010-02-17(2)

During the conference, Plaintiff acknowledged that she postmarked the Complaint to the court on October 16, 2009, which is more than 90 days after the date the Defendant's Notice became final. See ORS 305.270 and ORS 305.280 (2) (2007); McDowell v. Dept. of Rev ., TC-MD No 050812C (Nov 28, 2005) (citing ORS 305.280 (2) and holding that taxpayer's appeal filed three days after the statutory deadline must be dismissed). Plaintiff was sick and under a doctor's care near the filing deadline. However, an appeal could have been earlier submitted. No exceptions apply to extend the mandatory filing deadline.

Section 305.280(2) requires an appeal from a proposed tax adjustment within 90 days after the notice of adjustment becomes final.

Saragoza v. Department of Revenue, Tc-Md 101140c (or.tax 12-8-2010) · filed 2010-12-08(2)

Plaintiff's 90-day appeal deadline was July 21, 2010. Plaintiff filed her Complaint with this court on September 21, 2010, two months after the appeal deadline. This interval is longer than the 90 days required by ORS 305.280(2).

Section 305.280 sets deadlines for filing a tax court appeal, including a 90-day period for some actions and an outer limit of one year.

Danielson Contractors v. Dept. of Revenue, Tc-Md 091470c (or.tax 1-4-2011) · filed 2011-01-04

Depending on the type of action being appealed, a taxpayer has 90 days from the date of notice of the action (e.g., an assessment or refund denial) and, at the most, one year from the date the action occurred to file an appeal with this court. See generally ORS 305.280. ... The appeal is clearly untimely under the court's broadest possible appeal limits.

An appeal filed after subsection (2)'s 90-day deadline must be dismissed; advice received after the deadline does not extend it.

Centers v. Department of Rev., Tc-Md 091469b (or.tax 3-4-2010) · filed 2010-03-04(2)

Here, the advice after the deadline cannot somehow open up the timeline anew. No exceptions apply to extend the mandatory filing deadline. Because Plaintiffs acknowledge that the Complaint was filed after the statutory deadline, the court grants Defendant's motion.

Section 305.280(2) requires dismissal of an appeal filed after its mandatory deadline when no exception applies.

Murdock v. Dept. of Revenue, Tc-Md 100069b (or.tax 8-13-2010) · filed 2010-08-13(2)

No exceptions apply here to the mandatory filing deadline for Liability One. See ORS 305.280(2) (2007); McDowell v. Dept. of Rev ., TC-MD No 050812C (November 28, 2005) (citing ORS 305.280(2) and holding that taxpayer's appeal filed three days after the statutory deadline must be dismissed). Because the Complaint was filed after the statutory deadline, the court grants Defendant's motion.

Section 305.280(2) requires an appeal from a qualifying tax notice to be filed within 90 days after the date of the notice.

Byrum v. Department of Revenue, Tc-Md 110023d (or.tax 4-18-2011) · filed 2011-04-18(2)

Plaintiff's Complaint was filed more than 90 days after the date of the Notices. The court is not aware of any circumstances that extend the statutory limit of 90 days.

An appeal from a proposed tax adjustment must be filed within 90 days after the notice becomes final; the court dismissed appeals filed after that deadline.

Gonzales v. Department of Revenue · filed 2012-02-22(2)

Plaintiffs filed their Complaint approximately 23 months and 10 months after the respective deadlines. The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant’s motion to dismiss is granted for the 2008 and 2009 tax years.

Section 305.280(2) requires an appeal from a proposed tax adjustment within 90 days after the notice of adjustment becomes final.

Jussila v. Department of Revenue · filed 2012-02-14(2)

This interval is longer than the 90 days required by ORS 305.280(2), which provides: “An appeal under ORS 323.416 or 323.623 or from any notice of assessment or refund denial issued by the Department of Revenue with respect to a tax imposed under ORS chapter 118, 308, 308A, 310, 314, 316, 317, 318, 321 or this chapter, or collected pursuant to ORS 305.620, shall be filed within 90 days after the date of the notice. An appeal from a proposed adjustment under ORS 305.270 shall be filed within 90 days after the date the notice of adjustment is final.” ... The court is not aware of any circumstances that extend the statutory limit of 90 days.

Section 305.280(2) requires a tax appeal to be filed within 90 days of the applicable notice; a late complaint is dismissed.

Diaz v. Department of Revenue · filed 2012-08-16(2)

Because Plaintiff failed to file his Complaint “within 90 days after the date of the notice of adjustment is final[,]” Defendant’s Motion to Dismiss is granted. ORS 305.280(2).

Section 305.280(2) sets a 90-day deadline for covered tax appeals; the court dismissed a complaint filed after that deadline.

Harrington v. Department of Revenue · filed 2012-04-09(2)

The court is not aware of any circumstances that extend the statutory limit of 90 days. Defendant’s Motion to Dismiss is granted.

Section 305.280(4) sets a deadline for an appellant to file an appeal but does not limit a respondent’s time to respond.

Village at Main Street Phase II, LLC v. Department of Revenue · filed 2014-09-18(4)

Moreover, ORS 305.280(4) spells out a deadline for an appellant to file an appeal. It does not affect a respondent’s time to respond to that appeal.

The 90-day appeal deadline in ORS 305.280(2) is a waivable statute of limitations, not a jurisdictional limit.

Steimle v. Dept. of Rev. · filed 2016-02-25(2)

The deadline for appeal in ORS 305.280(2) is a statute of limitation within the meaning of ... ORS 305.425(2) and is not jurisdictional. Thus, Defendant has waived any defense under ORS 305.280(2) because it failed to assert such defense in its Answer.

Section 305.280 requires an appeal within 90 days of actual knowledge and no later than one year after the act or determination; an inaccurate notice does not delay those deadlines.

Clifford Parsons, Trustee v. Dept. of Rev. · filed 2013-12-30(1)

Nothing in the language of ORS 305.280 supports that notion. Acts and determinations of the type of which taxpayer was notified, whether taxpayer views them as correct or not and whether they are ultimately found to be correct or not, must be challenged under ORS 305.275 within the time restrictions of ORS 305.280.

Section 305.280(1) sets a 90-day deadline after actual knowledge and a one-year outer limit for appeals under section 305.275(1); untimeliness is a waivable defense.

Griffith v. Douglas County Assessor · filed 2017-07-31(1)

Although Plaintiff’s appeal was untimely, Defendant did not assert a timeliness defense. Appeals under ORS 305.275(1) “shall be filed within 90 days after the act, omission order or determination becomes actually known to the person, but in no event later than one year after the act or omission has occurred, or the order or determination has been made.” ORS 305.280(1). But this court is not deprived of jurisdiction by the untimeliness of an appeal: “The time within which the statute provides that the proceeding shall be brought is a period of limitations and is not jurisdictional.” ORS 305.425(2). Failure to commence an action within the time limited by statute is a defense to be raised by a defendant, and that defense is waived if a defendant does not raise it. See TCR 21 G(2).3 By failing to answer Plaintiff’s Complaint, Defendant waived its defense of untimeliness.

Section 305.280(4)’s deadline for appeals from BOPTA orders does not apply to a respondent’s request for a value determination under ORS 305.287.

Paradigm Bend LLC v. Deschutes County Assessor · filed 2018-08-13(4)

Plaintiff’s challenges based on aggrievement under ORS 305.275 and timeliness under ORS 305.280(4) are not well taken. Each of those statutes, by its terms, applies to “appeals.” ... Thus, neither statute applies to the relief requested under ORS 305.287.

Section 305.280 gives taxpayers 90 days to appeal a final proposed refund adjustment or a refund denial, and generally 90 days after actual knowledge to appeal another taxing authority act.

Alexander v. Dept. of Rev. · filed 2026-03-17

The deadline to appeal to this court from a notice of proposed refund adjustment is “90 days after the notice of adjustment is final.” ORS 305.280(2). ... The deadline to appeal to this court from a notice of refund denial is “90 days after the date of the notice.” ORS 305.280(2). The general deadline to appeal to this court from an “act, omission, order or determination” of a taxing authority is 90 days after the taxing authority’s act or omission becomes actually known to the taxpayer, but never later than one year after the act or omission has occurred. ORS 305.280(1). ... Plaintiffs therefore missed the deadline to appeal under either ORS 305.280(1) or ORS 305.280(2).

Section 305.280(1) allows an appeal within 90 days of actual knowledge of an assessor’s decision, but no later than one year after the decision; the court applied an emergency order extending those deadlines.

Ferment Brewing Co. v. Hood River County Assessor · filed 2022-09-15(1)

Plaintiff correctly notes that CJO 20-027 extended statutory time periods, including those in ORS 305.280, during the pendency of the Oregon Governor’s state of emergency, which was declared on March 8, 2020. CJO 20-027 specifically applies to “[a]ny appeal to the Magistrate Division subject to the time periods or time requirements imposed by ORS 305.280.” Thus, the court agrees with Plaintiff that its deadline to appeal Defendant’s 2019-20 partial exemption denial fell within the period of extension described in CJO 20-027.

Section 305.280 does not govern appeals from omitted property assessments.

Libertybank v. Clackamas County Assessor, Tc-Md 101036d (or.tax 2-9-2011) · filed 2011-02-09(1)

Plaintiff's Complaint was not filed with the time period set forth in ORS 305.280(1). Further, this court has previously concluded that ORS 305.275 and ORS 305.280 are not applicable appeal provisions for appeal from an omitted property assessment.

Section 305.280(1) does not authorize an appeal from an Oregon Supreme Court decision because it applies only to appeals under section 305.275(1).

Wynne v. Lincoln County Assessor, Tc-Md 080231c (or.tax 9-18-2008) · filed 2008-09-18(1)

The court, therefore, can hear appeals under ORS 305.280 only if the act, omission, order, or determination Plaintiff is appealing from was issued by one of the four entities listed in ORS 305.275 (1)(a). Because the Oregon Supreme Court is not among the entities listed in ORS 305.275 (1)(a), the court has no jurisdiction under ORS 305.280 to hear an appeal for the 2004-05 tax year, regardless of timing.

Section 305.280(1) can extend the time to appeal until 90 days after actual knowledge, but it did not extend the deadline for an omitted property notice the taxpayer received.

Berg v. Lane County Assessor · filed 2012-10-26(1)

There is no evidence that the omitted property notice was invalid under ORS 311.223 or that Plaintiff did not receive the notice. As a result, ORS 305.280(1) does not extend Plaintiff’s time to appeal beyond the 90 days allowed under ORS 311.223(4).

Section 305.280(1)’s 90-day appeal period does not apply to property value reduction requests, which must first be presented to the county board of property tax appeals.

Dawson v. Douglas County Assessor · filed 2011-12-20(1)

The 90 day appeal provision found in ORS 305.280(1) does not apply. That is because the appeal process for value reduction requests involves a petition to the Board in accordance with ORS 309.026 and ORS 309.100.

Section 305.280(1) sets the filing time for appeals under section 305.275(1) and (2); it does not permit an appeal when section 305.275 bars one.

WLL P.C. v. Marion County Assessor · filed 2017-11-14(1)

Relatedly, Plaintiffs’ argument that their appeal was timely under ORS 305.280(1) is misplaced. ORS 305.280(1) describes the time for filing an appeal under ORS 305.275(1) and (2). However, for the reasons stated above, no appeal under ORS 305.275 is allowed in this case.