(2) An appeal under this section is taken by filing a complaint with the tax court in the manner prescribed under ORS 305.560 during the period following the date the tax statements are mailed for the current tax year and ending December 31.
(3)(a) The complaint shall be entitled in the name of the person filing the complaint as plaintiff, and the Department of Revenue and the county assessor as defendants.
(b) In answering and defending against the allegations of the complaint:
(A) The department shall respond only to those allegations that relate to the appraisal or assessment performed by the department; and
(B) The county assessor shall respond only to those allegations that relate to the appraisal or assessment performed by the county assessor.
(c) The department and the county assessor shall both remain parties to a proceeding described in this subsection unless either party is dismissed by order of the court.
(4) Service of the complaint upon the department and the county assessor shall be accomplished by the clerk of the tax court mailing a copy of the complaint to the Director of the Department of Revenue and to the county assessor.
(5) As used in this section, "state-appraised industrial property" has the meaning given that term in ORS 306.126 and includes those properties appraised by the department for ad valorem property tax purposes. [1995 c.650 §82; 1997 c.541 §58; 2005 c.225 §2; 2005 c.345 §15; 2011 c.111 §1; 2015 c.36 §2]
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