Free Complaint and Instructions to Appeal Property Tax - Oregon

Attach $25 Filing Fee Instructions Follow IN THE OREGON TAX COURT MAGISTRATE DIVISION Property Tax , ) , ) Name(s) ) Plaintiff(s), ) versus ) COUNTY ASSESSOR, ) Defendant. ) Case No. ) 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, ) State of Oregon, ) Defendant. ) COMPLAINT

(for court use only)

SECTION 1. Tax year(s) appealed: . Plaintiff(s) (circle one) owned/ leased property identified by the assessor as account number(s) ; 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: .

Plaintiff's Name (PRINT) (must be completed) Plaintiff's Name (PRINT) Mailing Address (must be completed) City, State, Zip (must be completed) Telephone Number (daytime) (must be completed) Signature (must be signed unless represented) Signature (must be signed unless represented) Date Signed

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) Date Signed

* 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 www.ojd.state.or.us/tax.
Rev. 1/2009

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 filing fee of $25 (make check payable to "Oregon Tax Court"),* AND Make three copies of the Complaint and attachments. Keep one copy for yourself. Mail the original Complaint and attachments plus two complete copies to the court. 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:

*A form to show proof of inability to pay the filing fee and to request waiver of the fee is available upon request or on the court website at www.ojd.state.or.us/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. Explain what you want the court to do for you. 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. 1/2009