Tax Administration Policy - Your Right to Appeal
As described in Portland City Code 7.02.290, Metro Code 7.05.160, and Multnomah County Code §§ 11.544 and 12.290, you have the right to appeal any decision made by the Revenue Division ("Division") under the Portland Business License Law, Metro Supportive Housing Services Business and Personal Income Tax Laws and/or the Multnomah County Business and Personal Income Tax Laws. The following discusses the various steps and procedures of the appeals process.
File a Protest with the Division
Upon receipt of a notice adjusting tax or refund due, you have 30 days to file a protest with the Division. This protest must be in writing and should explain the reason for the protest, including evidence to support your position. Your protest will be reviewed by the Audit Section and Division management. The review will be completed within 180 days.
After review of your protest and evidence, the Division will do one of two things:
- Issue a Revised Billing: If, as a result of the Division’s review, it is found that there were errors in the billing under protest, the Division will correct them and issue a revised billing. If you receive a revised billing that you still disagree with, you have 30 days to renew your protest in writing with supporting evidence. If you agree with the revised billing, you have 30 days to make payment before additional interest and/or penalties are assessed.
- Issue a Final Determination: If, as a result of the Division’s review, the Division believes that no errors were made and the billing was in accordance with the Portland Business License Law, Metro Supportive Housing Services Business and Personal Income Tax Laws and/or the Multnomah County Business and Personal Income Tax Laws, a Final Determination will be issued by the Division Director. This letter will explain the sections of City, Metro and/or County Code that support the Division’s position and reaffirm the previous billing. If you disagree with the Final Determination, you have 30 days to file a written notice of appeal with the Revenue Division Appeals Board. If you agree with the Final Determination, you have 30 days to make payment before additional interest and/or penalties are assessed.
File an Appeal with the Revenue Division Appeals Board
Any person may appeal a Final Determination made by the Revenue Division by filing a written notice of appeal within 30 days of date the Final Determination was mailed. The written notice of appeal should be directed to the Revenue Division Appeals Board (Appeals Board) and sent to the Division’s address.
You have 90 days from the date the Final Determination was mailed to file a written statement with the Appeals Board which should indicate:
- The reasons the Division’s Final Determination is incorrect.
- What the correct determination should be.
If you fail to file this statement within the 90 days, it will be deemed that you have waived your objections and your appeal will be dismissed.
The Division has 150 days from the date the Final Determination was mailed to file its written statement with the Appeals Board. You will receive a copy of this statement.
The Appeals Board will hear the appeal on the basis of the written statements and any additional testimony as required. You will be given not less than 14 days prior written notice of the hearing date and shall have the opportunity to present relevant testimony and oral arguments.
You will be notified of the Appeals Board’s determination in writing. The decision of the Revenue Division Appeals Board is the only administrative appeal and their decision is final.
NOTES:
The Revenue Division may extend the time for filing of statements upon petition by you, the appellant, for good cause. If the Division extends the time for filings on its own behalf, you will be notified in writing.
The filing of an appeal with the Revenue Division Appeals Board temporarily suspends the obligation to pay any tax that is subject to the appeal, until such time as the appeal decision is issued.
03/17/2023 Thomas Lannom
Date Director
Adopted: 12/27/2013
Revised: March 2023