ORS 305.570 Standing to appeal to regular division of tax court; perfection of appeal

Any person, including a county assessor, county tax collector or, for a tax described in ORS 305.410 (3), a local government’s tax administrator, aggrieved by and affected by a written decision of a tax court magistrate issued under ORS 305.501, or any person seeking a remedy in the tax court provided by statute, other than as provided in ORS 305.275 (1), may appeal to the regular division of the Oregon Tax Court, and appeal shall be perfected in the manner provided in ORS 305.404 to 305.560.

Except for an appeal brought by a county assessor, county tax collector or, for a tax described in ORS 305.410 (3), a local government’s tax administrator, the order being appealed under this subsection must affect the person or 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.

A taxpayer or political subdivision affected by a determination of the Department of Revenue authorized under ORS 305.620 may appeal to the tax court as provided in ORS 305.620.