(2) Notice of the commencement of a proceeding under this section shall be given by the petitioner or petitioners by publication of notice directed to all electors, taxpayers and other interested persons, without naming such electors, taxpayers or other interested persons individually. The notice shall be published at least once a week for three successive weeks in a newspaper of general circulation within the boundaries of the local government unit and each of the consenting members of the association of local government units, if any, or if no such newspaper is published therein, then in a contiguous county.
(3) The petitioner or petitioners may elect to give further notice to affected electors, taxpayers and other interested persons, or the court may order such further notice as the court considers practicable.
(4) The action authorized by this section shall be a special proceeding in the nature of an ex parte proceeding in the absence of the intervention of a respondent in opposition to the petition.
(5) Jurisdiction of the local government unit and of consenting members of an association of local government units shall be obtained by filing of the petition. Jurisdiction over the electors, taxpayers and other interested persons shall be complete 10 days after the date of completing publication of the notice provided for in subsection (2) of this section, or giving of any further notice as provided for in subsection (3) of this section. Jurisdiction of any other party shall be obtained by appearance of any interested person who seeks and is granted leave to intervene in the proceeding.
(6)(a) Any elector, taxpayer or interested person or local government unit that may be affected by the tax, fee, charge or assessment that is the subject of the petition may intervene as a petitioner or respondent by filing the appropriate appearance.
(b) Any elector, taxpayer or interested person or local government unit that may be affected by the use of the proceeds of the bonded indebtedness or a person that is subject to a tax, fee, charge or assessment that is pledged to secure or available for payment of the bonded indebtedness that is the subject of the petition may intervene as a petitioner or respondent by filing the appropriate appearance.
(7) Any party to a proceeding commenced under this section, including a consenting member of an association of local government units that was a party to the proceeding, may appeal from the judgment rendered by the tax court to the Oregon Supreme Court in the manner provided for appeals from other decisions of the tax court under ORS 305.445.
(8)(a) If, in a proceeding commenced under this section, the court finds that a tax, fee, charge or assessment is subject to the limits of section 11b, Article XI of the Oregon Constitution, the court may order such relief as it considers appropriate, but such relief shall be prospective only.
(b) If, in a proceeding commenced under this section, the court finds that a use of the proceeds of bonded indebtedness is not authorized, the tax court may prohibit the expenditure or proceed in accordance with ORS 305.586.
(9) Costs of the proceeding may be allowed and apportioned between the parties in the discretion of the court.
(10) As used in this section:
(a) "Association of local government units" means an association, or any other lawful organization, composed of member local government units organized for the mutual benefit of such local government units.
(b) "Consenting member" means a member of an association of local government units who affirmatively consents, through filing of a consenting certificate with the tax court, to the commencement of a proceeding under this section.
(c) "Local government unit" means any unit of local government, including a city, county, incorporated town or village, school district, any other special district, or any other municipal or quasi-municipal corporation, intergovernmental authority created pursuant to ORS 190.010, a district as defined in ORS 198.010, 198.180 and 198.210 or an urban renewal agency established under ORS 457.035. [1991 c.459 §27; 1993 c.270 §21; 1999 c.340 §12; 2003 c.195 §22; 2003 c.576 §250; 2005 c.22 §226]
Structure 2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 305 - Administration of Revenue and Tax Laws; Appeals
Section 305.005 - Definitions.
Section 305.025 - Department of Revenue; organization; planning; seal.
Section 305.045 - Duties of director.
Section 305.060 - Offices of department; equipment and supplies.
Section 305.063 - Department of Revenue Administration Account; use; limitation.
Section 305.075 - Employees; appointment; duties; compensation and expenses.
Section 305.078 - Authority of Department of Revenue to require fingerprints.
Section 305.081 - Definitions.
Section 305.084 - Financial institution data match system.
Section 305.086 - Delinquent child support obligor.
Section 305.088 - Disclosure of transmission prohibited.
Section 305.091 - Authorized purposes.
Section 305.100 - Rules; forms.
Section 305.102 - Local budget and property tax law; compliance with constitutional limit; rules.
Section 305.120 - Enforcement of tax laws.
Section 305.125 - Application of administrative rules.
Section 305.127 - Means of providing notice required by department; rules.
Section 305.140 - Power to release real property from certain tax liens.
Section 305.150 - Closing agreements.
Section 305.157 - Extending statutory periods of limitation.
Section 305.180 - Effect of tax warrant for purposes of out-of-state collection.
Section 305.182 - Filing of warrants for unpaid taxes; release, cancellation and satisfaction.
Section 305.184 - Certificate of outstanding warrants; fee; rules.
Section 305.193 - Disclosure of tax information to designated persons; rules.
Section 305.222 - Determination of interest rate.
Section 305.225 - Request of assistance by law enforcement agency; disclosure of tax records.
Section 305.228 - Penalty for second dishonored payment of taxes; waiver.
Section 305.261 - Department to establish program to assist tax practitioners.
Section 305.263 - Order requiring filing report or return; show cause; contempt; appeal.
Section 305.265 - Deficiency notice; payment of deficiency; assessment; appeal; interest; rules.
Section 305.267 - Extension of time to issue notice of deficiency or assessment.
Section 305.270 - Refund of excess tax paid; claim procedure.
Section 305.275 - Persons who may appeal due to acts or omissions.
Section 305.280 - Time for filing appeals; denial of appeal.
Section 305.286 - Potential refund credit in property tax appeals; conditions; procedure; interest.
Section 305.295 - Cancellation of tax, penalty or interest; rules.
Section 305.330 - Tax liability of reorganized business entity.
Section 305.380 - Definitions for ORS 305.385.
Section 305.392 - Process for limiting scope of third-party subpoena.
Section 305.400 - Payment of costs of subpoena compliance; determination of costs.
Section 305.403 - Appeal of value of state-appraised industrial property in tax court.
Section 305.405 - Oregon Tax Court; creation; jurisdiction.
Section 305.412 - Jurisdiction to determine value.
Section 305.418 - When transmitted complaint or petition considered to be filed.
Section 305.420 - Issuance of subpoenas; administration of oaths; depositions.
Section 305.425 - Proceedings to be without jury and de novo; issues reviewable; rules of procedure.
Section 305.437 - Damages for frivolous or groundless appeal or appeal to delay.
Section 305.440 - Finality of unappealed decision of tax court; effect of appeal to Supreme Court.
Section 305.447 - Recovery by taxpayer of certain costs and expenses upon appeal to Supreme Court.
Section 305.452 - Election and term of judge; vacancy; recommendation of appointees to fill vacancy.
Section 305.460 - Salary, expenses, disability and retirement of judge and magistrates.
Section 305.487 - Findings and policy.
Section 305.489 - Considerations in adopting rules.
Section 305.493 - Fees for transcripts or copies of records.
Section 305.505 - Magistrate division records; statistical reports.
Section 305.570 - Standing to appeal to regular division of tax court; perfection of appeal.
Section 305.580 - Exclusive remedies for certain determinations; priority of petitions.
Section 305.586 - Legislative findings; policy on remedies for misspent bond proceeds.
Section 305.587 - Tax court findings; orders; refunds; bond measure construction; other relief.
Section 305.610 - Reciprocal recognition of tax liability; actions in other states for Oregon taxes.
Section 305.645 - Department of Revenue to provide services to political subdivisions.
Section 305.653 - Multistate Tax Compact.
Section 305.685 - Multistate Tax Commission Revolving Account.
Section 305.690 - Definitions for ORS 305.690 to 305.753.
Section 305.700 - Officers; meetings; quorum; director as nonvoting member.
Section 305.725 - Application of entity.
Section 305.730 - Financial report of entity.
Section 305.740 - Commission examination for continuing eligibility; disqualification order.
Section 305.745 - Inclusion of eligible entities on schedule of tax return.
Section 305.747 - Administrative expenses; crediting contributions to entities; rules.
Section 305.753 - State Treasurer may solicit donations to eligible entities; department rules.
Section 305.754 - Designation of contribution to political party on income tax return.
Section 305.756 - Oregon Political Party Fund.
Section 305.757 - Payments to treasurers of political parties.
Section 305.762 - Election for direct deposit of personal income tax refund.
Section 305.792 - Surplus refund donations to education.
Section 305.796 - Election to contribute refund to account in Oregon 529 Savings Network; rules.
Section 305.800 - Taxpayer Advocate.
Section 305.801 - Authority of Taxpayer Advocate to issue order to department.
Section 305.802 - Report to Legislative Assembly.
Section 305.804 - Duty of tax professional to notify department of breach of security.
Section 305.810 - Verification of return, statement or document filed under tax laws.
Section 305.822 - Prohibition on state or local tax on Internet access.
Section 305.823 - Local government tax on telephone services prohibited.
Section 305.830 - Collection of fines, penalties and forfeitures; disbursement; cost of collection.
Section 305.842 - Application of Internal Revenue Code to certain property tax laws.
Section 305.850 - Use of collection agency.
Section 305.860 - Statement of rights of taxpayers; distribution.
Section 305.875 - Rights of taxpayer in meeting or communication with department.
Section 305.890 - Right to enter into agreement to satisfy liability in installment payments.
Section 305.990 - Criminal penalties.
Section 305.992 - Civil penalty for failure to file return for three consecutive years.
Section 305.994 - Civil penalties imposed on financial institution.