Oregon > Statewide > Tax Court > Magistrate Division
Complaint (Property Tax) - Oregon
| Complaint (Property Tax) Form. This is a Oregon form and can be used in Magistrate Division Tax Court Statewide . |
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Attach the $240 fee, as required by ORS 305.490 IN THE OREGON TAX COURT MAGISTRATE DIVISION Property Tax , ) , ) Name(s) ) Plaintiff(s), ) versus ) _______________ COUNTY ASSESSOR, ) AND/OR ) NOTE: See instructions regarding "HEADING." ) After reviewing instructions, if you want to name the ) Department of Revenue as a defendant, check below: ) ) _______ DEPARTMENT OF REVENUE, ) Case No. ________________ (for court use only) State of Oregon, ) Defendant(s). ) COMPLAINT SECTION 1. Tax year(s) appealed: . Plaintiff(s) (circle one) owned/ leased property identified by the assessor as account number(s) (If multiple accounts listed, the identified property must be contiguous or adjoining); the property is (circle one): Residential Omitted Commercial Industrial Forest Farm Exempt Personal Other: ___________________________________________________________________________________ SECTION 2. Plaintiff(s) appeal(s) from an order, letter, notice, or other governmental action. * Attach a Copy of the Order, Letter, Notice, or Other Document Being Appealed.* SECTION 3. Such order, letter, or notice is in error because _______________________________________ ________________________________________________________________________________________. SECTION 4. Plaintiff(s) request(s) the following relief or real market value:___________________________ ________________________________________________________________________________________. __________________________________ Plaintiff's Name (PRINT) (must be completed) _________________________________________ Plaintiff's Name (PRINT) (must be completed) Mailing Address (must be completed) City, State, Zip (must be completed) Telephone Number (daytime) (must be completed) Signature (must be completed unless represented) Representative's Name (PRINT)** _________________________________________ Representative's Oregon Bar or License Number __________________________________ Mailing Address __________________________________ City, State, Zip __________________________________ Telephone Number (daytime) __________________________________ Representative's Signature (if above completed) _____________________________________ Signature (must be completed unless represented) Date Signed _______________________________ _________________________________________ Date Signed Email Address* _________________________________________ Email Address* (must be completed unless represented) * Notices of Proceedings will be sent by email (Please adjust your email filters to allow emails from: TAX.OJIN.Notice.Mailer@ojd.state.or.us ) ** If your representative is not an Oregon attorney, an Authorization to Represent must be completed and submitted with this Complaint. An authorization form is available on request or on our website at http://courts.oregon.gov/Tax/. Rev. 4/12 W American LegalNet, Inc. www.FormsWorkFlow.com How to File a Property Tax Appeal with the Magistrate Division To Appeal, You must Do All of the Following Within Your Appeal Period: (1) (2) (3) (4) (5) (6) (7) Fill out all sections of the Complaint form; AND Sign the Complaint (all named plaintiffs must sign the Complaint); AND Date the Complaint; AND Attach to the Complaint a copy of the order or notice you are appealing; AND Submit a fee of $240 (make check payable to "Oregon Tax Court"); *AND Make three copies of the Complaint and attachments. Mail the original Complaint and attachments Plus two complete copies to the court. Keep one complete copy for yourself. To determine the date a mailed Complaint is "filed," the court is required to use the date shown by the U.S. post office cancellation mark stamped on the envelope in which the Complaint is mailed. See ORS 305.418. Oregon Tax Court Magistrate Division 1163 State Street Salem, Oregon 97301-2563 (503) 986-5650 or toll free: 1-800-773-1162 1241 State Street, Third Floor (3R), Salem, Oregon The court's mailing address is: The court is located at: *The fee is $240. The Oregon Legislature may modify fees between publications of this form. The Oregon Tax Court website lists the current fee. A form to show proof of inability to pay the fee and request waiver of the fee is available upon request or on the court website at http://courts.oregon.gov/tax Instructions for Completing the Complaint Form HEADING. Fill in the name(s) of the plaintiff(s) (the taxpayer(s)). In most cases, the defendant is the county assessor where the property is located. Print the name of the county. If this is an industrial property appeal, the Department of Revenue, the county assessor, or both, may be named as defendant(s), depending on who conducted the appraisal. ORS 305.403(3). In some cases, the Department of Revenue may be the only defendant. ORS 305.275. SECTION 1. Insert the year or years you are appealing and the property account number or numbers (from your tax statement). Circle the appropriate type of property. SECTION 2. Describe what action you are appealing. * Attach a copy of the order, letter, notice, or other document being appealed. * SECTION 3. Explain why you think the assessor or Department of Revenue is wrong. (If more space is needed, attach additional pages.) SECTION 4. State what you want the court to do. If you want the court to reduce the real market value of your property, you must state a real market value as of the assessment date(s). MEDIATION: In all cases, either party may request mediation. Mediation is court-facilitated negotiation. The purpose is to help the parties obtain a clearer understanding of the merits of each position and help them reach a mutually acceptable agreement. A party may request mediation at any time. Rev. 4/12 W American LegalNet, Inc. www.FormsWorkFlow.com
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