(2) Notwithstanding ORS 34.030, a petition for review must be filed no later than the 21st day following the date on which the county delivered or mailed its determination in accordance with ORS 609.158 (4). The filing of a request for reexamination under ORS 609.158 (5) does not act to toll the time for filing a petition for judicial review. However, if a county governing body reexamines the determination, the time for filing a petition for judicial review shall be extended through the 21st day following the date that the result of the reexamination is delivered or mailed.
(3) If the court reverses the decision of the county, the court shall make special findings of fact based upon the evidence in the record and conclusions of law indicating clearly all aspects in which the county’s procedure or determination was in error. [1999 c.756 §4]