Source: https://www.oregonlaws.org/ors/308.242
Timestamp: 2019-05-22 12:03:32
Document Index: 374429396

Matched Legal Cases: ['§7', '§40', '§4', '§100', '§27', '§162', '§1', '§1', '§1']

ORS 308.242 - Assessor’s authority to change roll after September 25 limited - 2017 Oregon Revised Statutes
2017 ORS Vol. 8 Chapter 308 Section 308.242
2017 ORS 308.242¹
(2) After the assessment roll has been certified and on or before December 31, the assessor may make changes in valuation judgment that result in a reduction in the value of property, if so requested by the taxpayer or upon the assessor’s own initiative. Corrections under this section to accounts appraised by the Department of Revenue pursuant to ORS 306.126 (Appraisal of industrial property by department) and 308.505 (Definitions for ORS 308.505 to 308.681) to 308.681 (Annual report to legislature on ORS 308.677) may not be made without the approval of the department.
(c) As used in this subsection, “stipulation” means a written agreement signed by the petitioner and the assessor that specifies a reduction in value to be made to the assessment and tax roll.
(4) Any change in value made under subsection (2) or (3) of this section shall be made in the manner specified in ORS 311.205 (Correcting errors or omissions in rolls) and 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll). [1957 c.324 §7; 1981 c.804 §40a; 1983 s.s. c.5 §4; 1991 c.459 §100; 1993 c.270 §27; 1997 c.541 §162; 2001 c.423 §1; 2003 c.36 §1; 2007 c.590 §1]