Salar v. City of Portland Rev. Div., Metropolitan Service Dist.

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ROBERT T. MANICKE
JUDGE
VIA US Mail & EMAIL
Vikrant Salar
11549 SW Collina Ln
Wilsonville, OR 97070
OREGON TAX COURT
1163 STATE STREET
SALEM OREGON
97301-2563
March 27, 2026
Telephone:(503)986-5645
Fax:(503)986-5507
https://courts.oregon.gov/courts/tax
Kenneth A. McGair, Senior Deputy
Attorney
Portland City Attorney's Office
1221 SW 4th Avenue, Room 430
Portland, OR 97204
Valerie H. Sasaki
Samuels Yoelin Kantor LLP
111 SW 5th Avenue, Suite 3800
Portland, OR 97204
Re: Satar v. City of Portland Revenue Division, Metropolitan Service District, TC 5498
Dear Mr. Salar, Mr. McGair, and Ms. Sasaki:
This letter is notice that the court has rejected for filing Relator's Petition for Alternative
Writ of Mandamus in this case, due to nonpayment of the filing fee. ORS 305.490 requires a
party filing a petition in the Tax Court to pay the required filing fee "at the time of filing for each
complaint or petition[.]" 1 ORS 305.490(1); see also Tax Cou_-rt Rule (TCR) 1 E ("Unless exempt
by law, the plaintiff must pay a fee as provided by ORS 305.490 and ORS 21.135. That fee must
be tendered at the time of the filing of the complaint or petition. The current fee is $281. ").
The court finds that, on March 2, 2026, Relator electronically filed the petition and
attempted a credit card payment of $281.00. On March 25, 2026, the Business and Financial
Services Division of the Oregon Judicial Department informed the court that it had been notified
of a "chargeback" on Relator's credit card payment due to "insufficient / uncollected funds."
This means that payment of the fee has not been received. The petition was not accompanied by
a request for waiver or deferral of the filing fee.
Based on these facts, the court now rejects Relator's petition pursuant to ORS 305.490
and TCR 1 E. See Garrison v. Dept of Rev., 345 Or 544, 550, 200 P3d 126 (2008) (holding,
1 Citations to the Oregon Revised Statutes (ORS) are to the 2025 edition unless otherwise stated; citations
to the Tax Court Rules are to the 2026 edition unless otherwise stated.

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under a previous codification of ORS 305.490, that "TCR 1 Band 1 E require that the filing fee
be paid at the time the complaint is filed; that the rules are permissible procedural rules adopted
by the Tax Court pursuant to ORS 305.425(3); and that the rules do not conflict with any statute
identified by taxpayer."). After Garrison was decided, ORS 305.490(1) was amended to require
the filing fee to be paid "at the time of filing for each complaint or petition[.]" Or Laws 2009, ch
43, § 1.
This rejection invalidates the filing of the petition. The case is closed.
Since
Rocco J. Lieuallen
Tax Court Administrator
Oregon Tax Court