Source: https://www.oregonlegislature.gov/bills_laws/ors/ors309.html
Timestamp: 2019-12-08 18:43:39
Document Index: 619995252

Matched Legal Cases: ['§41', '§13', '§195', '§9', '§230', '§10', '§231', '§14', '§1', '§5', '§2', '§9', '§34', '§16', '§2', '§16', '§1', '§12', '§25', '§196', '§42', '§136', '§1', '§232', '§11', '§60', '§1', '§9', '§2', '§2', '§22', '§201', '§12', '§238', '§35', '§2', '§37', '§25', '§14', '§203', '§14', '§240']

309.022 Training; expenses; rules
309.025 Notice of hearings on appeals of property value; proof of notice; persons interested may appear
309.026 Sessions; hearing of petitions; applications to waive penalty; adjournment
309.070 Oath
309.072 Record of board business
309.100 Petitions; filing; hearings; notice of hearing; representation at hearing
309.110 Disposition of petitions; orders; mailing or delivery; stipulations; amended orders; appeals
309.115 Effect of real market value correction upon appeal; exceptions
309.150 Appeals of personal property value upon summary or accelerated collection of taxes
309.203 Real market value standard; compliance; recommendations or orders by department; examination of ratio study; action if standard in jeopardy
309.340 Recording and tabulating assessment roll summaries
309.370 Combined assessment roll summaries
309.400 Ordering or making change of valuation or addition of property
309.022 Training; expenses; 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.
309.025 Notice of hearings on appeals of property value; proof of notice; persons interested may 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.
309.026 Sessions; hearing of petitions; applications to waive 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.
(a) The assessed value or specially assessed value of property as of January 1 or as determined under ORS 308.146 (6)(a);
(b) The real market value of property as of January 1 or as determined under ORS 308.146 (6)(a);
(c) The maximum assessed value of property as of January 1 or as determined under ORS 308.146 (5)(a) or (8)(a); and
(d) Corrections to value made under ORS 311.208.
309.070 Oath. 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 business. 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]
309.100 Petitions; filing; hearings; notice of hearing; representation at hearing. (1) Except as provided in ORS 305.403, 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.
(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; 2009 c.33 §9; 2011 c.111 §2]
309.110 Disposition of petitions; orders; mailing or delivery; stipulations; amended orders; appeals. (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 board’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 board’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.
309.115 Effect of real market 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.
(d) Additions, retirements or economic trending from the annual valuations under ORS 308.505 to 308.681.
(3) In the case of state-appraised industrial property as defined in ORS 306.126, subsection (1) of this section does not apply to changes in real market value as a result of:
309.150 Appeals of personal property 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]
309.203 Real market value standard; compliance; recommendations or orders by department; examination of ratio study; action if standard in jeopardy. (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 department’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 department’s recommendations or orders.
309.340 Recording and tabulating assessment roll 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]
309.370 Combined assessment roll 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]
309.400 Ordering or making change of valuation or addition of property. (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.