The remedies provided in this chapter shall be exclusive and no person, county officer or board shall maintain any suit, action or special proceeding in any court of this state with respect to the assessment and taxation of property or the collection of any tax thereon on any grounds, including fraud, where it shall appear that such remedies were available.
ORS 305.845
Applied in 2 court decisions — leading case Dennehy v. Department of Revenue (1983)
Most recently applied in Nutbrown v. Munn (October 1989)
1977 c.870 §12
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.