A. An appeal from the determination upon the application made by the taxpayer for refund or revision of any tax, as provided for in this chapter, may be taken by the taxpayer to the circuit court located in Clackamas County. Any appeal must be within 60 days after notice of the Collector’s determination has been received by the taxpayer, given as provided in this chapter. If the Collector fails to notify the taxpayer within 12 months after the claim was filed of its determination of the claim for refund or revision of the tax, the taxpayer may then appeal to the circuit court.
B. Unless otherwise ordered by the circuit court, an appeal to the Collector or to the court from an assessment of taxes or additional taxes, shall not stay proceedings to collect any unpaid tax if the Collector believes that collection of the tax will be jeopardized by delay.
(Ord. 1081, passed 11-21-2001; Am. Ord. 1391, passed 12-4-2013)