Standing of association or organization. Notwithstanding ORS 305.570 (1)(b), an association or organization has standing to seek declaratory relief in the Oregon Tax Court if

(1) One or more members of the association or organization is adversely affected or aggrieved by the subject of the requested declaration;

(2) The interests that the association or organization seeks to protect are germane to the purpose of the association or organization; and

(3) The nature of the claim and the relief requested do not require that the members of the association or organization who are adversely affected or aggrieved participate in the proceedings in the Oregon Tax Court. [2025 c.250 §1]

Note: 305.414 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.