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City of Portland

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7.02.290 Protests and Appeals.

(Amended by Ordinance No. 187339, effective October 16, 2015.)

A.  Any determination by the Division may be protested by the taxfiler.  Written notice of the protest must be received by the Division within 30 days after the Division mailed or delivered the notice of determination to the taxfiler.  The protest must state the name and address of the taxfiler and an explanation of the grounds for the protest.  The Division must respond within 30 days after the protest is filed with either a revised determination or a final determination.  The Division’s determination must include the reasons for the determination and state the time and manner for appealing the determination.  The time to file a protest or the time for the Division’s response may be extended by the Division for good cause.  Requests for extensions of time must be received prior to the expiration of the original 30 day protest deadline.  Written notice will be given to the taxfiler if the Division’s deadline is extended.  

B.  Any final determination by the Division may be appealed by the taxfiler to the Business License Appeals Board (the “Appeals Board”).  Written notice of the appeal must be received by the Division within 30 days after the Division mailed or delivered the final determination to the appellant.  The notice of appeal must state the name and address of the appealing taxfiler (“appellant”) and include a copy of the final determination.   

C.  Within 90 days after the Division mails or delivers the final determination to the appellant, the appellant must file with the Appeals Board a written statement containing:

1.  The reasons the Division’s determination is incorrect, and

2.  What the correct determination should be.

Failure to file such a written statement within the time permitted will be deemed a waiver of any objections, and the appeal will be dismissed.  

D.  Within 150 days after the Division mails or delivers the final determination to the appellant, the Division must file with the Appeals Board a written response to the appellant’s statement.  A copy of the Division’s response must be mailed to the address provided by the appellant within 10 days.

E.  The Division must provide the appellant written notice of the hearing date and location at least 14 days prior to the hearing.  The appellant and the Division may present relevant testimony and oral argument at the hearing.  The Appeals Board may request additional written comment and documents as it deems appropriate.

F.  Decisions of the Appeals Board must be in writing, state the basis for the decision and be signed by the Appeals Board Chair.

G.  The decision of the Appeals Board is final as of the issue date and no further administrative appeal will be provided.

H.  The filing of an appeal with the Appeals Board temporarily suspends the obligation to pay any tax that is the subject of the appeal pending a final decision by the Appeals Board.

I.  Penalty waiver and/or reduction requests are not subject to the protest/appeal process or timeline outlined in Sections 7.02.290 A. through 7.02.290 H..  The taxfiler must file a written request with the Division detailing why a penalty should be waived within 30 days of receipt of a billing notice that assesses a penalty.  The Division must respond to requests to reduce and/or waive penalties within 60 days from the date the written request is received.  As provided in Section 7.02.700 G., the Division may waive or reduce penalties in certain situations. If the taxpayer has requested that penalties be waived and the Division denies the taxpayer's request for this discretionary waiver of penalties, the taxpayer may request a conference with the Director (or designee) within 30 days of the date of the Division’s notice of denial. If the conference with the Director results in a denial of the penalty waiver request, that decision is final and may not be appealed to the Business License Appeals Board.