2007 Oregon Code - Chapter 309 :: Chapter 309 - Board of Property Tax Appeals - Ratio Studies
Chapter 309 —
Board of Property Tax Appeals; Ratio Studies
2007 EDITION
BOARD OF PROPERTY TAX APPEALS; RATIO STUDIES
REVENUE AND TAXATION
(General Provisions)
309.020Â Â Â Â Board
of property tax appeals; members; qualifications; term of office; quorum;
replacement; participation in determinations
309.022Â Â Â Â Training;
expenses; expense of appraiser assistance; rules
309.024Â Â Â Â Record
of proceedings; clerk; legal advisor; appraiser assistance
309.025Â Â Â Â Notice
of hearings on appeals of property value; contents; publication; proof of
notice; interested persons to appear
309.026Â Â Â Â Sessions;
hearing of petitions; applications to excuse penalty; adjournment
309.067Â Â Â Â Pool
of members
309.070Â Â Â Â Oaths
309.072Â Â Â Â Record
of board affairs
(Appeals of Value)
309.100Â Â Â Â Petitions;
contents; verification; filing; hearings; notice of hearing; representation at
hearing
309.104Â Â Â Â Electronic
filing; rules
309.110Â Â Â Â Disposition
of petitions; orders; contents; mailing; delivery; stipulations; amended orders;
appeal
309.115Â Â Â Â Effect
of property value correction upon appeal; exceptions
309.120Â Â Â Â Entry
in roll of corrections, additions or changes
309.150Â Â Â Â Appeals
of value upon summary or accelerated collection of taxes
SALES RATIO STUDIES AND DEPARTMENT OF REVENUE
REVIEW
309.200Â Â Â Â Assessor
to collect sales data and prepare ratio study; filing study with board and
department
309.203Â Â Â Â Real
market value standard; compliance; recommendations or orders by department;
examination of ratio study; action if assessed value deviates from real market
value
ASSESSMENT ROLL SUMMARIES
(General Provisions)
309.310    “Department”
defined for ORS 309.330 to 309.400
309.330Â Â Â Â Transmission
of summary of assessment roll by assessor
309.340Â Â Â Â Recording
and tabulating summaries
309.360Â Â Â Â Examining
summaries; obtaining other information
309.370Â Â Â Â Tabulating
assessment summaries
309.400Â Â Â Â Ordering
change of valuation; making changes if officer fails to comply
(Penalties)
309.990Â Â Â Â Penalties
     309.010 [Amended by 1989 c.330 §17; 1991 c.459 §185; 1993 c.270 §36; 1993
c.498 §1; 1995 c.226 §3; 1995 c.293 §12; repealed by 1997 c.541 §241]
     309.011 [Formerly 309.050; 1993 c.270 §37; 1995
c.226 §4; repealed by 1997 c.541 §241]
     309.012 [1991 c.459 §206; 1993 c.270 §38; 1993 c.498
§2; 1995 c.226 §5; repealed by 1997 c.541 §241]
     309.014 [Formerly 309.028; repealed by 1997 c.541 §241]
     309.016 [1991 c.459 §207; repealed by 1997 c.541 §241]
     309.018 [1991 c.459 §191a; 1993 c.270 §39; 1995
c.650 §63; repealed by 1997 c.541 §241]
(General
Provisions)
     309.020
Board of property tax appeals; members; qualifications; term of office; quorum;
replacement; participation in determinations. (1) Except as provided by subsections (3) and (4) of this section:
     (a) The board of property tax appeals
shall consist of those persons selected by the county clerk from the pool of
board members appointed under ORS 309.067. The clerk shall complete the
selection prior to the commencement of the board session as provided in ORS 309.026.
The board shall consist of one member of the pool described in ORS 309.067
(1)(a) and two members of the pool described in ORS 309.067 (1)(b).
     (b) Additional boards of property tax
appeals may be selected by the county clerk if necessary for the efficient
conduct of business. Each additional board shall consist of one member of the
pool described in ORS 309.067 (1)(a), or under subsection (5) of this section,
and two members of the pool described in ORS 309.067 (1)(b).
     (2) The term of each member of a county
board of property tax appeals shall begin on the date of appointment and shall
end on the June 30 next following appointment or when the member resigns or is
replaced under subsection (4) of this section, whichever occurs first.
     (3) The chairperson of the board shall be
the member of the county governing body, if present. If the governing body
member is replaced as provided under subsection (4) of this section, the
governing body memberÂ’s replacement shall be the chairperson unless the board
votes unanimously to elect one of the other nonoffice-holding members present
as chairperson of the board. A quorum shall be a minimum of two members.
     (4) In the event of the inability or
unwillingness of any member to serve, such indisposition continuing for more
than seven consecutive days, the member shall be replaced in the manner of an
original appointment.
     (5) In any county:
     (a) The county governing body may appoint
one nonoffice-holding county resident to serve on a board instead of appointing
a member of the county governing body.
     (b) Any nonoffice-holding county resident
appointed to the pool may serve on any board as needed for the efficient
conduct of business.
     (6) A particular member of a board shall
not participate in the determination of a petition after the hearing if the
board member did not hear and consider, as a member of the board, the evidence
presented at the hearing. [Amended by 1953 c.714 §3; 1955 c.709 §1; 1957 c.326 §1;
1967 c.142 §1; 1971 c.363 §1; 1973 c.61 §3; 1973 c.372 §1; 1979 c.725 §1; 1985
c.318 §2; 1989 c.330 §2; 1991 c.459 §186; 1995 c.226 §6; 1997 c.541 §224]
     309.021 [Formerly 309.045; repealed by 1995 c.226 §14]
     309.022
Training; expenses; expense of appraiser assistance; rules. (1) Each person appointed as a member of a
pool under ORS 309.067 shall complete training approved by the Department of
Revenue for the term of appointment. The department by rule may prescribe
alternative methods of training on the basis of educational effectiveness, cost
and accessibility to members.
     (2) Provision shall be made in the county
budget for the following:
     (a) An amount sufficient to defray the
reasonable expenses of the boards, including a per diem allowance.
     (b) An amount sufficient to defray the
necessary traveling and living expenses of each person whose name appears in
the pools described in ORS 309.067 while completing training approved by the
Department of Revenue as required under subsection (1) of this section.
     (c) An amount sufficient to compensate any
appraiser hired by the board under ORS 309.024. [1953 c.714 §3; 1955 c.709 §2;
1989 c.330 §3; 1991 c.459 §188; 1995 c.226 §7; 1995 c.293 §11; 1997 c.541 §225;
2001 c.511 §1]
     309.024
Record of proceedings; clerk; legal advisor; appraiser assistance. (1) The board of property tax appeals shall
keep a written or audio record of all proceedings. Notwithstanding ORS 192.650,
no written minutes need be made.
     (2) The county clerk, as described in ORS
306.005, shall serve as clerk of the board. The clerk or deputy clerk shall
attend sessions of the board at the discretion of the board as approved by the
clerk.
     (3) The district attorney or the county
counsel, at the discretion of the county clerk, shall be the legal advisor of
the board unless there is a potential conflict of interest in the district
attorney or county counsel serving as the legal advisor. If there is a
potential conflict of interest, the county clerk may appoint independent
counsel to serve as the legal advisor of the board. The legal advisor of the
board, or the legal advisorÂ’s deputy, may attend all sessions of the board.
     (4) At the discretion of the county clerk,
the board may hire one or more appraisers registered under ORS 308.010, or
licensed or certified under ORS 674.310, and not otherwise employed by the county,
and other necessary personnel for the purpose of aiding the board in carrying
out its functions and duties under ORS 309.026. The boards of the various
counties may make such reciprocal arrangements for the exchange of appraisers
with other counties as will most effectively carry out the functions and duties
of the boards. [1953 c.714 §3; 1955 c.709 §3; 1957 c.326 §2; 1971 c.377 §2;
1973 c.336 §1; 1981 c.804 §2; 1989 c.330 §16; 1991 c.5 §24; 1991 c.459 §189;
1993 c.270 §40; 1993 c.498 §3; 1997 c.541 §225a; 2001 c.511 §2; 2005 c.94 §59]
     309.025
Notice of hearings on appeals of property value; contents; publication; proof
of notice; interested persons to appear. (1) Before the date the board of property tax appeals convenes, the
clerk of the board shall give public notice that the board will meet at a
specified time and place to hear the appeals specified in ORS 309.026.
     (2)(a) The notice provided under this
section shall be given by three weekly publications in a newspaper of general
circulation in the county or, if there is no newspaper of general circulation,
then by posting notices in six conspicuous places in the county.
     (b) Proof of notice shall be made. If the
notice is published in a newspaper, proof thereof shall be made by affidavit as
provided by law, filed in the office of the county clerk on or before the day
on which the board is to convene. If the notice is posted, proof of notice
shall be made by the affidavit of the clerk of the board, setting out the time,
manner and place of posting the notices, similarly filed in the office of the
county clerk.
     (3) Persons interested shall appear at the
time and place appointed in the notice. [1991 c.459 §194a; 1997 c.541 §226;
1999 c.579 §9]
     Note: 309.025 was enacted into law by the
Legislative Assembly but was not added to or made a part of ORS chapter 309 by
legislative action. See Preface to Oregon Revised Statutes for further
explanation.
     309.026
Sessions; hearing of petitions; applications to excuse penalty; adjournment. (1) The board of property tax appeals may
convene on or after the first Monday in February of each year, but not later
than the date necessary for the board to complete the functions of the board by
April 15. The board shall meet at the courthouse or courthouse annex. If the
meeting place is other than the courthouse or annex, notice of the meeting
place shall be posted daily in the courthouse. The board shall continue its
sessions from day to day, exclusive of legal holidays, until the functions
provided in subsections (2) and (3) of this section are completed.
     (2) The board shall hear petitions for the
reduction of:
     (a) The assessed value or specially
assessed value of property as of January 1 or as determined under ORS 308.146
(6)(a) or 308.428;
     (b) The real market value of property as
of January 1 or as determined under ORS 308.146 (6)(a) or 308.428;
     (c) The maximum assessed value of property
as of January 1 or as determined under ORS 308.146 (5)(a) and 308.428; and
     (d) Corrections to value made under ORS
311.208.
     (3) The board shall hear petitions for the
reduction of value as provided in subsection (2) of this section, but only if
the value that is the subject of the petition was added to the roll prior to
December 1 of the tax year.
     (4) The board shall consider applications
to waive liability for all or a portion of the penalty imposed under ORS
308.295 or 308.296.
     (5) The board shall adjourn no later than
April 15. [1955 c.709 §4; 1957 c.326 §3; 1959 c.519 §3; 1971 c.377 §3; 1975
c.753 §3; 1979 c.241 §35; 1981 c.804 §3; 1983 s.s. c.5 §9; 1985 c.318 §3; 1989
c.330 §4; 1991 c.459 §190; 1993 c.270 §41; 1997 c.541 §227; 1999 c.579 §10;
1999 c.655 §5; 2001 c.422 §1]
     309.028 [1955 c.709 §6; 1959 c.519 §4; 1971 c.377 §4;
1975 c.753 §4; 1979 c.241 §36; 1981 c.804 §4; 1989 c.330 §5; 1991 c.459 §191;
renumbered 309.014 in 1991]
     309.030 [Amended by 1955 c.709 §9; renumbered
309.038]
     309.032 [1955 c.709 §7; 1959 c.519 §5; 1973 c.402 §13;
1975 c.753 §7; 1979 c.241 §37; 1981 c.804 §5; 1983 s.s. c.5 §10; 1985 c.613 §11;
1989 c.330 §6; repealed by 1991 c.96 §13 and 1991 c.459 §208]
     309.034 [1955 c.709 §8; repealed by 1971 c.377 §5
(309.035 enacted in lieu of 309.034)]
     309.035 [1971 c.377 §6 (enacted in lieu of 309.034);
1973 c.71 §1; 1975 c.753 §8; 1975 c.763 §2; 1979 c.241 §38; 1981 c.804 §6; 1983
s.s. c.5 §11; 1989 c.330 §7; 1991 c.459 §192; 1997 c.541 §228; renumbered
309.203 in 1997]
     309.036 [1955 c.709 §§17, 18; 1971 c.377 §7; 1979
c.241 §39; 1981 c.804 §7; 1983 s.s. c.5 §12; 1985 c.613 §12; repealed by 1989
c.330 §19]
     309.038 [Formerly 309.030; 1981 c.804 §8; 1983 s.s.
c.5 §13; 1985 c.318 §4; repealed by 1989 c.330 §19]
     309.040 [Amended by 1953 c.714 §3; 1959 c.666 §2;
1981 c.804 §9; 1983 c.603 §1; repealed by 1989 c.330 §19]
     309.045 [1977 c.219 §2; 1979 c.725 §2; 1981 c.804 §10;
1983 s.s. c.5 §14; 1985 c.318 §5; 1989 c.330 §8; 1991 c.459 §193; renumbered
309.021 in 1991]
     309.050 [Amended by 1955 c.709 §10; 1971 c.377 §8;
1979 c.241 §40; 1981 c.804 §11; 1983 s.s. c.5 §15; 1985 c.613 §13; 1989 c.330 §9;
1991 c.459 §194; renumbered 309.011 in 1991]
     309.060 [Amended by 1955 c.709 §11; 1981 c.804 §12;
1989 c.330 §10; repealed by 1991 c.96 §13 and 1991 c.459 §208]
     309.067
Pool of members. (1) The
county governing body shall appoint:
     (a) A pool of members of the county
governing body or the governing bodyÂ’s designees who are eligible and willing
to serve as members of the county board of property tax appeals.
     (b) A pool of nonoffice-holding residents
of the county who are not employees of the county or of any taxing district
within the county and who are eligible and willing to serve as members of the
county board of property tax appeals.
     (2) The number of names placed in pools
shall be sufficient to meet the projected needs for board members for the term
of appointment for which the pools are prepared.
     (3) The pools shall contain the names,
addresses and telephone numbers of the persons in the pools and shall include a
brief description of the training under ORS 309.022 in which the person has or
will have participated before any term as a board member begins. The pools of
appointed persons shall be filed in the records of the county clerk.
     (4) A newly filed pool of names shall take
precedence over any previously filed pool of names. The county governing body shall
designate the date when a newly filed pool of names shall become effective.
After a newly prepared pool of names becomes effective, board members shall not
be selected from a previously filed pool of names.
     (5) The appointment of pools described in
this section shall be made by the county governing body on or before October 15
of each year or at any other time upon the request of the county clerk at a
regular meeting of the governing body or at a special meeting called by the
chairperson of the county governing body.
     (6) Appointments made under this section
shall be in writing and shall designate the pool to which the member was
appointed. [1995 c.226 §2; 1997 c.541 §229]
     309.070
Oaths. Before proceeding to
the functions and duties required by this chapter, each member of the board of
property tax appeals shall take and subscribe to an oath to faithfully and
honestly discharge the duties of the board. The oath shall be administered by a
member of the board and shall be filed with the county clerk. [Amended by 1979
c.241 §41; 1981 c.804 §13; 1991 c.459 §195; 1995 c.226 §9; 1997 c.541 §230]
     309.072
Record of board affairs. The
meetings, qualification, sittings and adjournment of the boards of property tax
appeals shall be recorded in the journal of the county governing body. [Formerly
309.140; 1995 c.226 §10; 1997 c.541 §231]
     309.080 [Amended by 1955 c.709 §12; 1957 c.326 §4;
1979 c.241 §42; 1981 c.804 §14; 1989 c.330 §11; repealed by 1991 c.96 §13 and
1991 c.459 §208]
     309.090 [Amended by 1953 c.296 §2; 1957 c.326 §5;
1979 c.241 §43; 1981 c.804 §15; 1985 c.613 §22; repealed by 1991 c.96 §13 and
1991 c.459 §208]
(Appeals of
Value)
     309.100
Petitions; contents; verification; filing; hearings; notice of hearing; representation
at hearing. (1) The owner or
an owner of any taxable property or any person who holds an interest in the
property that obligates the person to pay taxes imposed on the property, may
petition the board of property tax appeals for relief as authorized under ORS
309.026. As used in this subsection, an interest that obligates the person to
pay taxes includes a contract, lease or other intervening instrumentality.
     (2) Petitions filed under this section
shall be filed with the clerk of the board during the period following the date
the tax statements are mailed for the current tax year and ending December 31.
     (3) Each petition shall:
     (a) Be made in writing.
     (b) State the facts and the grounds upon
which the petition is made.
     (c) Be signed and verified by the oath of
a person described in subsection (1) or (4) of this section.
     (d) State the address to which notice of
the action of the board shall be sent. The notice may be sent to a person
described in subsection (1) or (4) of this section.
     (e) State if the petitioner or a representative
desires to appear at a hearing before the board.
     (4)(a) The following persons may sign a
petition and appear before the board on behalf of a person described in
subsection (1) of this section:
     (A) A relative, as defined by rule adopted
by the Department of Revenue, of an owner of the property.
     (B) A person duly qualified to practice
law or public accountancy in this state.
     (C) A legal guardian or conservator who is
acting on behalf of an owner of the property.
     (D) A real estate broker or principal real
estate broker licensed under ORS 696.022.
     (E) A state certified appraiser or a state
licensed appraiser under ORS 674.310 or a registered appraiser under ORS
308.010.
     (F) The lessee of the property.
     (G) An attorney-in-fact under a general
power of attorney executed by a principal who is an owner of the property.
     (b) A petition signed by a person
described in this subsection, other than a legal guardian or conservator of a
property owner, an attorney-in-fact described in paragraph (a)(G) of this subsection
or a person duly qualified to practice law in this state, shall include written
and signed authorization from the owner or other person described in subsection
(1) of this section for the person to act on their behalf.
     (c) In the case of a petition signed by a
legal guardian or conservator, the board may request the guardian or
conservator to authenticate the guardianship or conservatorship.
     (d) In the case of a petition signed by an
attorney-in-fact described in paragraph (a)(G) of this subsection, the petition
shall be accompanied by a copy of the general power of attorney.
     (5) If the petitioner has requested a
hearing before the board, the board shall give such petitioner at least five
daysÂ’ written notice of the time and place to appear. If the board denies any
petition upon the grounds that it does not meet the requirements of subsection
(3) of this section, it shall issue a written order rejecting the petition and
set forth in the order the reasons the board considered the petition to be defective.
     (6) Notwithstanding ORS 9.160 or 9.320,
the owner or other person described in subsection (1) of this section may
appear and represent himself or herself at the hearing before the board, or may
be represented at the hearing by any authorized person described in subsection
(4) of this section. [Amended by 1955 c.709 §14; 1959 c.56 §1; 1967 c.78 §5;
1969 c.561 §2; 1971 c.377 §9; 1973 c.402 §34; 1981 c.804 §16; 1983 c.603 §2;
1983 s.s. c.5 §16; 1987 c.808 §1; 1989 c.330 §12; 1991 c.5 §25; 1991 c.459 §196;
1993 c.270 §42; 1995 c.79 §136; 1995 c.467 §1; 1997 c.541 §232; 1999 c.579 §§11,11a;
2001 c.300 §60; 2003 c.120 §1]
     309.103 [1969 c.561 §1; 1973 c.402 §14; 1981 c.804 §17;
1983 c.603 §3; 1989 c.330 §13; repealed by 1991 c.96 §13 and 1991 c.459 §208]
     309.104
Electronic filing; rules.
The Department of Revenue may prescribe rules that provide for the filing of a
petition under ORS 309.100 and related written material, including signatures
and verifications, by electronic means and may prescribe the conditions and
requirements that must be met in order for an electronic filing to meet the
requirements of ORS 309.100. [1997 c.154 §8]
     309.105 [1955 c.709 §13; 1971 c.377 §10; 1979 c.241 §44;
1981 c.804 §18; 1983 s.s. c.5 §17; 1985 c.613 §14; repealed by 1991 c.96 §13
and 1991 c.459 §208]
     309.110
Disposition of petitions; orders; contents; mailing; delivery; stipulations;
amended orders; appeal. (1)
The disposition of every petition before a board of property tax appeals, other
than a petition that is resolved by stipulation under ORS 308.242, and the
boardÂ’s determination thereon shall be recorded by formal order and entered in
the record of the board. A copy of the order as to each petition shall be sent,
by mail, to the petitioner at the post-office address given in the petition.
When a copy of a boardÂ’s order is personally delivered to the petitioner, the
requirement to mail a copy of the order is waived. A copy of each order shall
be delivered to the assessor and the officer in charge of the roll on the same
day that the order is mailed or delivered to the petitioner. The orders of a
board shall specify what changes shall be made in the tax roll, if any, and
shall direct the officer in charge of the roll to make them. The legal advisor
of the board shall be available to aid a board in the preparation of its
orders.
     (2) If a petition is filed with the board
that is resolved by stipulation under ORS 308.242 prior to the date the board
convenes, the stipulation shall be entered into the record of the board. The
requirements for recording by formal order, mailing and delivery under
subsection (1) of this section do not apply to a stipulation entered into the
record under this subsection. For all other purposes, a petition that is
resolved by stipulation under ORS 308.242 prior to the date the board convenes
shall be treated as if the petition had been withdrawn.
     (3)(a) A board may issue amended orders to
correct clerical errors or errors of jurisdiction appearing in its original
orders.
     (b) A board may authorize a board member
or clerk of the board to amend board orders on behalf of the board for the
purpose of correcting clerical errors.
     (4) Amended orders correcting an error of
jurisdiction may be issued only during a boardÂ’s session, or by call of the
chairperson.
     (5) An amended order correcting a clerical
error or an error of jurisdiction must be made on or before June 30 of the year
in which the original order was issued by the board.
     (6) The provisions of subsection (1) of
this section shall apply to amended orders, unless the context requires
otherwise. Amended orders shall be mailed to the petitioner and delivered to
the assessor and the officer in charge of the roll not later than five days
after the adjournment of a boardÂ’s meetings or five days after the date the
order is amended, whichever is later.
     (7) The order of a board, other than an
order relating to an application to excuse liability for the penalty imposed
under ORS 308.295, may be appealed to the magistrate division of the Oregon Tax
Court.
     (8) As used in this section:
     (a) “Clerical error” means an error in an
order that either arises from an error in the minutes of a board or is a
failure to correctly reflect the minutes of a board and that, had it been
discovered prior to the order being issued, would have been corrected as a
matter of course. In order to be a clerical error, the information necessary to
make the correction must be contained in the minutes of the board. Such errors
include, but are not limited to, arithmetic and copying errors and omission or
misstatement of identification of property.
     (b) “Error of jurisdiction” means an error
in an order resulting from a boardÂ’s failure to correctly apply the boardÂ’s
authority as granted under ORS 309.026. [Amended by 1957 c.326 §6; 1959 c.666 §1;
1977 c.884 §14; 1981 c.804 §19; 1983 c.602 §1; 1985 c.318 §6; 1985 c.613 §23;
1989 c.330 §14; 1991 c.459 §198; 1993 c.498 §4; 1995 c.226 §11; 1997 c.541 §233;
1999 c.21 §23; 1999 c.340 §5; 1999 c.579 §12; 2001 c.114 §22; 2001 c.511 §3; 2003
c.35 §1]
     309.115
Effect of property value correction upon appeal; exceptions. (1) If the Department of Revenue, the board
of property tax appeals or the tax court or other court enters an order
correcting the real market value of a separate assessment of property and there
is no further appeal from that order, except as provided under subsection (2)
or (3) of this section, the value so entered shall be the real market value
entered on the assessment and tax rolls for the five assessment years next following
the year for which the order is entered.
     (2) Notwithstanding subsection (1) of this
section, the following adjustments may be made to the real market value during
the period described in subsection (1) of this section:
     (a) Annual trending or indexing applied to
all properties of the same property class in the county, or within clearly
defined areas of the county under this chapter.
     (b) Annual trending or depreciation
factors applied to similar property.
     (c) Additions or retirements based upon returns
filed under ORS 308.290.
     (d) Additions, retirements or economic
trending from the annual valuations under ORS 308.505 to 308.665.
     (e) Increases directly related to
additions, remodeling or rehabilitation made to property.
     (f) Changes directly related to
subdividing or partitioning the property.
     (g) Changes directly related to rezoning
the property and using the property consistent with the rezoning.
     (h) Property damaged, destroyed or
otherwise subject to loss of real market value.
     (3) In the case of principal or secondary
industrial property, subsection (1) of this section does not apply to changes
in real market value as a result of:
     (a) Annual trending or depreciation
factors applied by type of property to industrial or personal property;
     (b) Additions or retirements based upon
returns filed under ORS 308.290; or
     (c) Property damaged, destroyed or
otherwise subject to loss of real market value.
     (4) If, during the five-year period
described in subsection (1) of this section, another order correcting the real
market value of the property subject to subsection (1) of this section is
entered, subsection (1) of this section shall apply for the five years next
following the year the later order is entered. [1989 c.678 §2; 1991 c.459 §198a;
1995 c.650 §65; 1997 c.154 §§45,46; 1997 c.541 §§234,235; 1999 c.579 §28; 2001
c.6 §1]
     309.120
Entry in roll of corrections, additions or changes. Corrections, additions to, or changes in the
roll shall be entered in the roll by the officer in charge of the roll in a
manner clearly showing that the assessorÂ’s prior entry, if any, has been
superseded, and showing the entry ordered by the board of property tax appeals,
indicating the change substantially “as ordered by the county board of property
tax appeals.” The entries shall be a part of the record of the action of the
board. [Amended by 1957 c.326 §7; 1981 c.804 §20; 1991 c.459 §199; 1997 c.541 §237]
     309.130 [Amended by 1957 c.326 §8; 1981 c.804 §21;
repealed by 1991 c.96 §13 and 1991 c.459 §208]
     309.140 [Amended by 1991 c.459 §200; renumbered
309.072 in 1991]
     309.150
Appeals of value upon summary or accelerated collection of taxes. Appeals of the value of personal property,
on which the tax is required to be paid as provided in ORS 311.465 and 311.480,
shall be heard by a board of property tax appeals in the same manner that other
assessments of property are heard. [Amended by 1975 c.365 §2; 1981 c.804 §22;
1991 c.459 §201; 1995 c.226 §12; 1997 c.541 §238]
     309.160 [1979 c.241 §32; 1981 c.804 §1; 1983 s.s.
c.5 §18; repealed by 1985 c.613 §31]
SALES RATIO
STUDIES AND DEPARTMENT OF REVENUE REVIEW
     309.200
Assessor to collect sales data and prepare ratio study; filing study with board
and department. (1) Between
January 1 and December 31 of each year the county assessor shall collect sales
data for a ratio study.
     (2) The assessor shall prepare and
complete a certified ratio study in the time and manner provided by the rules
adopted by the Department of Revenue. A copy of the sales data collected and
used as the basis for conclusions relating to real market value shall be
included with the ratio study. The assessor shall file a certified copy of the
sales data and ratio study with the department, as prescribed by department
rule.
     (3) Not later than October 15 of each year
the assessor shall file with the clerk of the board of property tax appeals a
copy of the ratio study. [1975 c.753 §2; 1981 c.804 §23; 1985 c.613 §24; 1989
c.330 §18; 1991 c.459 §202; 1993 c.270 §43; 1997 c.541 §239; 1999 c.655 §7]
     309.203
Real market value standard; compliance; recommendations or orders by
department; examination of ratio study; action if assessed value deviates from
real market value. (1) On or
before June 15 of each year, the Department of Revenue shall give specific written
recommendations or orders to the county assessor as to the actions which, in
the departmentÂ’s judgment, should be taken by the assessor in order to achieve
compliance with the real market value standard required under ORS 308.232 in
the forthcoming assessment roll. Copies shall be sent to the county governing
body for their information. On or before July 15 following, the county assessor
shall act upon the recommendations or orders of the department, or notify the
department in writing, of any objections to the departmentÂ’s recommendations or
orders.
     (2) After May 1, but prior to September 1,
the department shall examine the certified ratio study prepared by each county
assessor under ORS 309.200 and studies prepared by the department, to determine
if the value of all locally assessed taxable properties complies with the real
market value requirements of ORS 308.232. The assessor and the department shall
cooperate with each other to keep the department informed as to the assessorÂ’s
needs and as to the status of the current assessment work. If, in the judgment
of the department, the attainment of the real market value standard required
under ORS 308.232 is in jeopardy, the department shall notify the assessor in
writing of the determination and the factors giving rise to it, with the
statement that if unfulfilled statutory duties specified by the department are
not met, the department shall take action pursuant to this section. A copy of
such notice shall be sent to the county governing body, for its information. On
or before September 1, the department shall issue a written order to the
assessor to adjust the classes of property on the assessment roll:
     (a) If the department finds that the ratio
of all taxable properties deviates more than five percent from the real market
value level required by ORS 308.232, the department shall order an adjustment
to the real market values that will result in compliance with ORS 308.232. The
assessor shall apply the adjustment to real market values on the assessment roll
and compute corrected assessed values if necessary. A tolerance of five percent
from 100 percent may be presumed by the department to meet the requirements of
ORS 308.232. Notwithstanding satisfactory compliance with the provisions of
paragraph (b) of this subsection, the department shall take any action
necessary to achieve the real market value level required by ORS 308.232.
     (b) If the department finds that the real
market value for any class of property provided for under ORS 308.215 deviates
more than 10 percent from 100 percent of real market value for the class, the
department shall order a change of values to bring the class to 100 percent of
real market value. The order may be made applicable to the class throughout the
county or to the class in specific areas of the county and may take into
account variations caused by appraisals being made in different years.
     (c) If the department’s order results in a
valuation increase, the increase may be appealed in the manner provided by ORS
309.100.
     (3) If the department orders an adjustment
to the real market values of property under subsection (2) of this section, the
department shall immediately give notice to the assessor, showing why the
adjustment is ordered. [Formerly 309.035; 2001 c.509 §1]
     309.205 [1975 c.753 §6; 1979 c.241 §45; 1981 c.804 §24;
1985 c.613 §25; repealed by 1989 c.330 §19]
     309.210 [Repealed by 1953 c.708 §19]
     309.215 [1975 c.753 §9; 1979 c.241 §46; repealed
1981 c.804 §112]
     309.220 [Repealed by 1953 c.708 §19]
     309.230 [Repealed by 1953 c.708 §19]
     309.240 [Repealed by 1953 c.708 §19]
     309.250 [Repealed by 1953 c.708 §19]
     309.260 [Repealed by 1953 c.708 §19]
     309.270 [Repealed by 1953 c.708 §19]
ASSESSMENT
ROLL SUMMARIES
(General
Provisions)
     309.310
“Department” defined for ORS 309.330 to 309.400. As used in ORS 309.330 to 309.400, “department”
means the Department of Revenue.
     309.320 [Amended by 1991 c.459 §202a; repealed by
1997 c.541 §241]
     309.330
Transmission of summary of assessment roll by assessor. (1) After the assessment roll of any county
has been delivered to the tax collector as required by ORS 311.115, the county
assessor shall transmit to the Director of the Department of Revenue within 10
days after the roll is delivered to the tax collector, but not later than
November 4, a certified copy of the summary of the assessment roll.
     (2) The summary of the assessment roll
shall be shown on forms prescribed by the Department of Revenue with such
classification of property as the director shall specify. [Amended by 1969
c.520 §34; 1977 c.220 §1; 1981 c.804 §111; 1991 c.459 §202b]
     309.340
Recording and tabulating summaries. Upon the receipt of tabulated summaries of the assessment rolls, the
Department of Revenue shall record the summaries in a book provided and kept in
its office for that purpose and shall, subject to the instructions of the
Director of the Department of Revenue, compile the summaries into tabular form
for the use of the director. [Amended by 1969 c.520 §35; 1977 c.220 §2]
     309.350 [Amended by 1969 c.520 §36; 1977 c.220 §3;
1991 c.459 §203; repealed by 1997 c.541 §241]
     309.360
Examining summaries; obtaining other information. The Department of Revenue shall examine and
compare the summaries of the assessment rolls as certified by the county assessors
and may obtain such other information as the department considers necessary to
ascertain and determine the true and relative value of all the taxable property
in the several counties, including property assessed by the department. [Amended
by 1991 c.459 §203a]
     309.370
Tabulating assessment summaries. After the Department of Revenue has examined and compared the
summaries and obtained the other necessary information, the department shall
combine the result in a table. When approved by the Director of the Department
of Revenue, a table shall be signed by the director and retained on file in the
department. [Amended by 1969 c.520 §37; 1981 c.804 §25; 1985 c.761 §14; 1991
c.459 §203b; 1993 c.98 §14; 1997 c.541 §240]
     309.380 [Amended by 1981 c.804 §26; repealed by 1993
c.98 §26]
     309.390 [Repealed by 1977 c.220 §4]
     309.400
Ordering change of valuation; making changes if officer fails to comply. (1) The Department of Revenue may order any
officer in charge of the assessment roll to raise or lower the valuation of any
taxable property and to add property to the assessment roll.
     (2) If an officer fails to comply with any
order or requirement of the department, the department may make the correction
or change in the assessment roll. [Amended by 1953 c.22 §2; 1991 c.96 §7; 1991
c.459 §204]
     309.410 [1955 c.709 §16; 1967 c.293 §38; 1969 c.520 §38;
repealed by 1971 c.377 §12]
     309.510 [Amended by 1955 c.591 §1; 1961 c.590 §3;
renumbered 291.342]
     309.520 [Amended by 1953 c.323 §3; 1955 c.34 §1;
1955 c.591 §2; 1961 c.590 §4; renumbered 291.344]
     309.530 [Amended by 1961 c.590 §5; renumbered
311.657]
     309.540 [Repealed by 1953 c.705 §2]
     309.550 [Renumbered 311.658]
(Penalties)
     309.990
Penalties. Any person who
willfully and knowingly presents or furnishes to the Director of the Department
of Revenue, or any member of the directorÂ’s staff, any statement required by
the director, or representatives or agents of the director, under ORS 309.360
that is false or fraudulent is guilty of perjury. Upon conviction, the person
shall be punished as provided by law for the crime of perjury. [Subsections (1)
and (2) enacted as 1955 c.709 §15; 1969 c.520 §39; 1971 c.377 §11; 1981 c.804 §27;
2005 c.94 §60]
_______________
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