150-309-0110 Those Authorized to Sign Petitions to the Property Value Appeals Board (PVAB) (1) For purposes of appeals filed with PVAB, (a) “Petitioner” means an owner of the property or person with an interest in the property that obligates the person to pay taxes imposed on the property. (b) “Representative” means a person described in section (4) or (5) of this rule. (2) If the petitioner is a business or other legal entity, a person who can legally bind the business or other legal entity may sign the petition. For example: (a) For a corporation: officers such as president, vice‐president, secretary, treasurer, CEO, or managing officer. (b) For a limited liability company (LLC): a member or the manager of an LLC. (c) For a church: a pastor, rector, deacon, president of the board, or senior board member. (d) For an association: the president or managing officer. (e) For a partnership: a general partner. (f) For a sole proprietorship: the owner. (g) For a trust: a trustee, managing member, or managing agent. (h) For any business entity: an employee regularly employed in the tax matters of the business. (3) If the petitioner is a person who holds an interest in the property that obligates the person to pay the taxes imposed on the property, proof of the obligation must accompany the petition to the board. An interest that obligates the person to pay the taxes: (a) Includes a contract, lease, or other intervening instrumentality; but, (b) Does not include mortgage agreements in which the mortgagee (the company that holds the mortgage) agrees to pay the taxes. (4) An attorney at law authorized to practice in Oregon may represent a petitioner. Written authorization to represent is not required. The attorney’s assigned Oregon State Bar Association number must be included on the petition. (5) The following persons may sign a petition and act as the petitioner’s representative before PVAB if they have written authorization from the petitioner or proper court appointment. The petition must be accompanied by a power of attorney, court appointment, or other signed authorization that specifically grants that person the authority to represent the petitioner in tax matters. (a) Any relative of an owner of the property. For purposes of this rule, the term "relative" means any of the following: (A) A spouse; (B) A son, grandson, daughter, granddaughter, stepson or stepdaughter; (C) A brother, brother‐in‐law, sister, sister‐in‐law, stepbrother, or stepsister; (D) A father, mother, stepfather, stepmother, or grandparent; (E) A nephew or niece; or (F) A son‐in‐law, daughter‐in‐law, father‐in‐law or mother‐in‐law. (b) A person duly qualified to practice as a certified public accountant or public accountant in the State of Oregon. The accountant’s certificate or license number and state of issuance must be included on the petition. (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 state‐licensed appraiser licensed under ORS 674.310 or an appraiser registered under ORS 308.010. (f) The lessee of the property. (g) A person who holds a general power of attorney signed by an owner of the property. The person filing the petition must provide a copy of the general power of attorney with the petition. (6) A board must issue a formal order dismissing any petition it receives that is not signed by a person authorized under ORS 309.100 or this rule. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 309.100 History: REV 7-2025, amend filed 09/30/2025, effective 10/01/2025 REV 30-2024, minor correction filed 06/25/2024, effective 06/25/2024 Renumbered from 150-309.100(3)-(C), REV 26-2016, f. 8-12-16, cert. ef. 9-1-16 REV 9-2006, f. 12-27-06, cert. ef. 1-1-07 REV 6-2003, f. & cert. ef. 12-31-03 Renumbered from 150-309.100(2)-(C), REV 10-2002, f. & cert. ef. 12-31-02 REV 11-2000, f. 12-29-00, cert. ef. 12-31-00 REV 8-1998, f. 11-13-98, cert. ef. 12-31-98 RD 9-1997, f. & cert. ef. 12-31-97 RD 1-1995, f. 12-29-95, cert. ef. 12-31-95 RD 6-1994, f. 12-15-94, cert. ef. 12-30-94 RD 6-1993, f. 12-30-93, cert. ef. 12-31-93 RD 2-1992, f. 5-28-92, cert. ef. 6-1-92 RD 8-1991, f. 12-30-91, cert. ef. 12-31-91 Renumbered from 150-309.100(2)(c), RD 9-1989, f. 12-18-89, cert. ef. 12-31-89 RD 16-1987, f. 12-10-87, cert. ef. 12-31-87 RD 9-1984, f. 12-5-84, cert. ef. 12-31-84