Lowthian v. Department of Revenue

Taxpayer appeals from a decision of the Oregon Tax Court rejecting his objections to the property tax statement rendered to him by the tax collector for Multnomah County pursuant to ORS 311.250.

ORS 311.250(2) requires a tax statement to include information as to the identification and assessed value of the real property taxes, the tax rate, the amount of tax due, and some other administrative information, in addition to other optional items of information “deemed essential by the tax collector.”1 In the tax statement rendered to taxpayer, the tax collector listed the tax rate and resulting…