Or. Admin. R. 150-305-0362 - Appearance Procedure — Local Taxes Administered by the Department of Revenue

150-305-0362
Appearance Procedure — Local Taxes Administered by the Department of Revenue

A political subdivision may intervene in any conference held by the department in connection with a local tax administered by the department under an agreement with that political subdivision.

(1) The department will notify a political subdivision of each significant conference request arising from the department’s administration of that subdivision’s local tax. Whether a conference request is “significant” is determined by the program manager’s evaluation of the possible impact on the tax program.

(2) If appropriate under subsection (1), the department will notify the political subdivision of the conference request by letter. A copy of the conference request will be provided with the letter subject to the limitations imposed by ORS 314.840.

(3) A political subdivision desiring to intervene must notify the department by letter of its intent to intervene within 14 days of the date the department mails the copy of the conference request. The political subdivision must serve a petition of intervention upon all the parties and the department not more than 30 days after notifying the department of its intent to intervene. The petition must state the grounds for intervention, the political subdivision’s position on each issue raised in the appeal, and whether or not the political subdivision desires to be represented at the conference.

(4) The conference officer will serve the political subdivision with a copy of any conference decision in a case where the political subdivision has intervened. Service will be made at the same time and in the same manner that the decision is served upon the petitioner.