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If the Oregon Department of Revenue is the Tax Administrator, all appeals shall be filed in the Oregon Tax Court. (See ORS 305.620(6).) In all other cases, any person aggrieved by any decision of the Tax Administrator may appeal to the City’s Hearings Officer by filing a written appeal with the Tax Administrator within ten (10) business days of the serving or mailing of the decision being appealed. The City Recorder shall schedule the hearing before the Hearings Officer and provide the appellant notice of the hearing not less than ten (10) business days before the hearing. The Hearings Officer may agree to a compromise of the amount of tax remittance if there is a good faith dispute over the amount owing. (Ord. 3201 § 1, replaced, 08/20/2021)