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2019 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 309 - Board of Property Tax Appeals; Ratio Studies
- Section 309.010 [Amended by 1989 c.330 §17; 1991 c.459 §185; 1993 c.270 §36; 1993 c.498 §1; 1995 c.226 §3; 1995 c.293 §12; repealed by 1997 c.541 §241]
- Section 309.011 [Formerly 309.050; 1993 c.270 §37; 1995 c.226 §4; repealed by 1997 c.541 §241]
- Section 309.012 [1991 c.459 §206; 1993 c.270 §38; 1993 c.498 §2; 1995 c.226 §5; repealed by 1997 c.541 §241]
- Section 309.014 [Formerly 309.028; repealed by 1997 c.541 §241]
- Section 309.016 [1991 c.459 §207; repealed by 1997 c.541 §241]
- Section 309.018 [1991 c.459 §191a; 1993 c.270 §39; 1995 c.650 §63; repealed by 1997 c.541 §241]
- Section 309.020 - Board of property tax appeals; members; qualifications; term of office; quorum; replacement; participation in determinations.
- Section 309.021 [Formerly 309.045; repealed by 1995 c.226 §14]
- Section 309.022 - Training; expenses; rules.
- Section 309.024 - Record of proceedings; clerk; legal advisor; appraiser assistance.
- Section 309.025 - Notice of hearings on appeals of property value; proof of notice; persons interested may appear.
- Section 309.026 - Sessions; hearing of petitions for reduction of property value; applications to waive penalty; adjournment.
- Section 309.028
- Section 309.030
- Section 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§5; 1973 c.402 §13; 1975 c.753 §7; 1979 c.241 §37; 1981 c.804 §5; 1983 s.s. c.5 §10; 1985 c.613 §11; 1989 c.330 §6; repealed by 1991 c.96 §13 and 1991 c.459 §208]
- Section 309.034 [1955 c.709 §8; repealed by 1971 c.377 §5 (309.035 enacted in lieu of 309.034)]
- Section 309.035
- Section 309.036 [1955 c.709 §§17, 18; 1971 c.377 §7; 1979 c.241 §39; 1981 c.804 §7; 1983 s.s. c.5 §12; 1985 c.613 §12; repealed by 1989 c.330 §19]
- Section 309.038 [Formerly 309.030; 1981 c.804 §8; 1983 s.s. c.5 §13; 1985 c.318 §4; repealed by 1989 c.330 §19]
- Section 309.040 [Amended by 1953 c.714 §3; 1959 c.666 §2; 1981 c.804 §9; 1983 c.603 §1; repealed by 1989 c.330 §19]
- Section 309.045
- Section 309.050
- Section 309.060 [Amended by 1955 c.709 §11; 1981 c.804 §12; 1989 c.330 §10; repealed by 1991 c.96 §13 and 1991 c.459 §208]
- Section 309.067 - Pool of members.
- Section 309.070 - Oath.
- Section 309.072 - Record of board business.
- Section 309.080 [Amended by 1955 c.709 §12; 1957 c.326 §4; 1979 c.241 §42; 1981 c.804 §14; 1989 c.330 §11; repealed by 1991 c.96 §13 and 1991 c.459 §208]
- Section 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]
- Section 309.100 - Petitions for reduction of property value; filing; hearings; notice of hearing; representation at hearing.
- Section 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]
- Section 309.104 - Electronic filing; rules.
- Section 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]
- Section 309.110 - Disposition of petitions; orders; mailing or delivery; stipulations; amended orders; appeals.
- Section 309.115 - Term of order correcting real market value; permissible adjustments; exceptions.
- Section 309.120 - Entry in roll of corrections, additions or changes.
- Section 309.130 [Amended by 1957 c.326 §8; 1981 c.804 §21; repealed by 1991 c.96 §13 and 1991 c.459 §208]
- Section 309.140
- Section 309.150 - Appeals of personal property value upon summary or accelerated collection of taxes.
- Section 309.160 [1979 c.241 §32; 1981 c.804 §1; 1983 s.s. c.5 §18; repealed by 1985 c.613 §31]
- Section 309.200 - Assessor to collect sales data and prepare ratio study; filing study with board and department.
- Section 309.203 - Real market value standard; compliance; recommendations or orders by department; examination of ratio study; action if standard in jeopardy.
- Section 309.205 [1975 c.753 §6; 1979 c.241 §45; 1981 c.804 §24; 1985 c.613 §25; repealed by 1989 c.330 §19]
- Section 309.210 [Repealed by 1953 c.708 §19]
- Section 309.215
- Section 309.220 [Repealed by 1953 c.708 §19]
- Section 309.230 [Repealed by 1953 c.708 §19]
- Section 309.240 [Repealed by 1953 c.708 §19]
- Section 309.250 [Repealed by 1953 c.708 §19]
- Section 309.260 [Repealed by 1953 c.708 §19]
- Section 309.270 [Repealed by 1953 c.708 §19]
- Section 309.310 - "Department" defined for ORS 309.330 to 309.400.
- Section 309.320 [Amended by 1991 c.459 §202a; repealed by 1997 c.541 §241]
- Section 309.330 - Transmission of summary of assessment roll by assessor.
- Section 309.340 - Recording and tabulating assessment roll summaries.
- Section 309.350 [Amended by 1969 c.520 §36; 1977 c.220 §3; 1991 c.459 §203; repealed by 1997 c.541 §241]
- Section 309.360 - Examining summaries; obtaining other information.
- Section 309.370 - Combined assessment roll summaries.
- Section 309.380 [Amended by 1981 c.804 §26; repealed by 1993 c.98 §26]
- Section 309.390 [Repealed by 1977 c.220 §4]
- Section 309.400 - Ordering or making change of valuation or addition of property.
- Section 309.410 [1955 c.709 §16; 1967 c.293 §38; 1969 c.520 §38; repealed by 1971 c.377 §12]
- Section 309.510
- Section 309.520
- Section 309.530
- Section 309.540 [Repealed by 1953 c.705 §2]
- Section 309.550
- Section 309.990 - Penalties.
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