If a penalty under ORS 308.295 or 308.296 for the failure to timely file a real, combined or personal property return as required by ORS 308.290 is the subject of an appeal to the tax court, the court may waive the liability for all or a portion of the penalty upon a proper showing of good and sufficient cause.
ORS 305.422
Applied in 1 court decision — leading case 17 Or. Tax 200 - Kintz v. Washington County Assessor (2002)
Most recently applied in 17 Or. Tax 200 - Kintz v. Washington County Assessor (December 2002)
2001 c.303 §5
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.