What is the order of the chain of appealing values in Oregon property tax disputes?

The correct answer outlines the proper sequence for appealing property tax assessments in Oregon, which is vital for understanding how taxpayers can challenge their property valuations effectively.

The Board of Property Tax Appeals (BOPTA) serves as the initial forum where property owners can contest their property tax assessments. This board is often the first step in the appeal process, allowing property owners to present their case directly.

If a taxpayer is not satisfied with the decision made by BOPTA, the next step is to appeal to the Magistrate Division of the Oregon Tax Court, which provides an opportunity for further review. This division specializes in cases involving property tax disputes, ensuring that the legal nuances surrounding property evaluation are handled appropriately.

Should the outcome of the Magistrate Division not meet the taxpayer's expectations, an appeal can be made to the Regular Division of the Oregon Tax Court. This court has broader jurisdiction and can address more complex legal issues beyond just property tax review.

Finally, the Oregon Supreme Court serves as the highest appellate authority in the state. If there are substantial legal questions or significant issues that arise from the lower courts’ decisions, taxpayers have the option to appeal to this court, making it the final stop in the chain of appealing values.

This order ensures that there’s a clear