{"data":{"id":"us-or/ors-305.525","jurisdiction":"us-or","citation":"ORS 305.525","heading":"Notice to taxpayer of right to appeal.","body":"At the same time that a notice of assessment, letter of refund denial or determination or an order of the property value appeals board is given to any taxpayer, the Department of Revenue or property value appeals board, as the case may be, shall in writing also notify the taxpayer of the right of the taxpayer to appeal to the tax court under ORS 305.404 to 305.560.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 305 — Administration of Revenue and Tax Laws; Appeals"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors305.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"ba72630bc0bba8786e65de944ee8cc590334348a17428ff55becfe1ee71f8c32","source_id":"us-or","stale":false,"prev":"us-or/ors-305.520","next":"us-or/ors-305.530"},"notice":"GroundRules: Original legal text. Not legal advice."}