Property Tax Alert: Oregon

August 2005

A property tax taxpayer may seek a refund in limited circumstances involving excusable neglect or error after the six year limitation period by submitting a written request for a refund to the county governing body. Further, a taxpayer can obtain a refund via a county without a written request, provided the county receives a copy of an order from the Department of Revenue, the Oregon Tax Court, or the Oregon Supreme Court. The order must be issued after May 4, 2005, and must constitute a final determination not subject to appeal.

Please contact Rash & Associates for more information.