justicedao/ipfs_state_laws huggingface dataset:
150-309-0030 Limitations on Increase in Value by Property Value Appeals Board 1) For purposes of this rule; (a) “Property tax account” means the administrative division of property used by the assessor for listing the property on the assessment roll. (b) “Unit of property” is as defined within ORS 310.160(1). (2) The property value appeals board (PVAB) lacks jurisdiction under ORS 309.026 to increase the total real market value (RMV), the total specially assessed value (SAV), the maximum assessed value (MAV), or assessed value (AV) of property because the statute specifies that PVAB may only hear petitions to reduce the value of property. (3) When PVAB receives a petition requesting an increase in the value of property, the board must act on the petition in the following manner: (a) When PVAB receives a petition requesting an increase or resulting in an increase in the total RMV, SAV, MAV or AV of property in a property tax account or accounts constituting a unit of property, the board must dismiss the petition for lack of jurisdiction. (b) When PVAB receives a petition requesting an increase in the RMV of one or more components of a property tax account or accounts constituting a unit of property, the board may increase that component provided the change does not result in an increase to the total RMV, SAV, MAV, or AV of the property in the tax account, or unit of property. (4) When PVAB receives a petition requesting a reduction in the value of property, the board must act on the petition in the following manner: (a) When PVAB receives a petition requesting a reduction in total RMV that does not specify a reduction in value of one or more components of a property tax account or accounts that constitute a unit of property, the board may increase or decrease any or all components, provided the net result sustains or reduces the total RMV, SAV, MAV or AV of the property in the property tax account or unit of property. (b) When PVAB receives a petition requesting a reduction in the RMV of one or more components of a property tax account or accounts that constitute a unit of property and no change to other component(s), or the petition is silent as to the requested value of the other components, at the request of the Assessor’s Office, the board may act on any or all components of the tax account or unit of property, or both. (5) This rule is effective January 1, 2016. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 309.026 History: REV 22-2024, minor correction filed 06/25/2024, effective 06/25/2024 Renumbered from 150-309.026-(A), REV 26-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-309.026(2)-(A), REV 4-2015, f. 12-23-15, cert. ef. 1-1-16 REV 6-2009, f. & cert. ef. 7-31-09 REV 9-2006, f. 12-27-06, cert. ef. 1-1-07 Renumbered from 150-309.026(2), REV 5-2004, f. 7-30-04, cert. ef. 7-31-04 RD 9-1997, f. & cert. ef. 12-31-97 RD 8-1992, f. 12-29-92, cert. ef. 12-31-92 RD 8-1992, f. 12-29-92, cert. ef. 12-31-92, Renumbered from 150-309.026(2)(e) RD 9-1989, f. 12-18-89, cert. ef. 12-31-89
150-309-0040 PVAB Lack of Jurisdiction for Designated Utilities and Companies Assessed by the Department The property value appeals board (PVAB) must dismiss, for lack of jurisdiction, petitions for the reduction of the assessed, specially assessed, real market, and maximum assessed value of designated utilities and companies assessed by the Department of Revenue under ORS 308.505 to 308.665 and 308.805 to 308.820, commonly referred to as centrally assessed property. The process for appealing the value of centrally assessed property is described in 308.595(3). The notification requirements of 309.100(5) do not apply to dismissal for lack of jurisdiction identified in this rule. Statutory/Other Authority: ORS 305.100 & 306.115 Statutes/Other Implemented: ORS 309.026 History: REV 23-2024, minor correction filed 06/25/2024, effective 06/25/2024 Renumbered from 150-309.026(2)-(B), REV 26-2016, f. 8-12-16, cert. ef. 9-1-16 REV 2-2005, f. 6-27-05, cert. ef 6-30-05
150-309-0050 County Residents Appointed to Property Value Appeals Board (PVAB) Pools As used in ORS 309.020(5) and 309.067(1)(b), a county resident is not: (1) A member of the county governing body; (2) A member of the governing body of any taxing district within the county; (3) An elected official of the county; (4) A person employed or hired by the county or any taxing district within the county; (5) A former county assessor, or any appointee acting in the place of the assessor, that held the office or appointed position during the assessment or tax year subject to appeal to PVAB; or (6) A person previously employed in or hired by the office of the assessor during the assessment or tax year subject to appeal to PVAB Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 309.067 History: REV 24-2024, minor correction filed 06/25/2024, effective 06/25/2024 Renumbered from 150-309.067(1), REV 26-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-309.067(1)(b), REV 17-2008, f. 12-26-08, cert. ef. 1-1-09 REV 9-2006, f. 12-27-06, cert. ef. 1-1-07 RD 9-1997, f. & cert. ef. 12-31-97 RD 6-1994, f. 12-15-94, cert. ef. 12-30-94, Renumbered from 150-309.010(1)-(d) RD 6-1993, f. 12-30-93, cert. ef. 12-31-93
150-309-0060 Records Included in Journal of Governing Body The following records from sessions of the property value appeals board shall be made a part of the journal of the county governing body: (1) The date the members were appointed; (2) The positions to which the members were appointed; (3) A record of the date the board convened and the date the board adjourned. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 309.072 History: REV 25-2024, minor correction filed 06/25/2024, effective 06/25/2024 Renumbered from 150-309.072, REV 26-2016, f. 8-12-16, cert. ef. 9-1-16 RD 9-1997, f. & cert. ef. 12-31-97 RD 6-1993, f. 12-30-93, cert. ef. 12-31-93
150-309-0070 Filing Petitions With The Property Value Appeals Board (PVAB) (1) Only the county clerk or deputy clerk, acting as the clerk of PVAB, has authority to accept petitions to PVAB. No other county office can accept petitions. (2) Petitions received prior to the filing dates must be returned to petitioner together with a notice of the proper filing dates. Petitions cannot be filed and clerks cannot accept petitions prior to the filing dates specified in ORS 309.100(2). (3) Petitions to the property value appeals board filed under ORS 309.100 and transmitted electronically by facsimile (FAX) will be accepted as valid petitions to the board. If the FAX is unreadable with regard to any information required under OAR 150‐309‐0090, the petition is deficient under 150‐309‐0100. (4) A faxed petition will be considered timely filed if it is received in the office of the county clerk by midnight of the filing deadline as evidenced by the electronic acknowledgment of receipt produced by the county’s FAX machine. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 309.100 History: REV 26-2024, minor correction filed 06/25/2024, effective 06/25/2024 Renumbered from 150-309.100(2)-(A), REV 26-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-309.100-(A), REV 10-2002, f. & cert. ef. 12-31-02 RD 9-1997, f. & cert. ef. 12-31-97 RD 8-1991, f. 12-30-91, cert. ef. 12-31-91 RD 6-1986, f. & cert. ef. 12-31-86
150-309-0080 Withdrawing Petitions Filed with a Property Value Appeals Board (1) For purposes of this rule, ‘petitioner’ and ‘representative’ have the meaning given in OAR 150‐309‐ 0110. (2) A petition filed with a property value appeals board may be withdrawn as described below for any reason prior to the time the board issues the order for the petition. A request for withdrawal must be in writing and filed with the clerk of the board. (3) A petition signed by a petitioner may be withdrawn by: (a) The petitioner; or (b) A representative, if the representative provides written authorization signed by the petitioner after the date the petition was signed. (4) A petition signed by a representative may be withdrawn by: (a) The petitioner; (b) The representative who signed the petition; or (c) Another person representing the petitioner if that representative provides written authorization signed by the petitioner after the date the petition was signed by the original representative. (5) The board must issue an order of dismissal for each petition for which a request for withdrawal has been submitted unless a stipulation has been filed under ORS 308.242(3) prior to the time the board convenes. (6) The clerk of the board must keep the request for withdrawal and the board's order in the administrative record of the board described in OAR 150‐309‐0020. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 309.100 History: REV 27-2024, minor correction filed 06/25/2024, effective 06/25/2024 Renumbered from 150-309.100(2)-(B), 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 12-2004, f. 12-29-04, cert. ef. 12-31-04 Renumbered from 150-309.100(1), REV 10-2002, f. & cert. ef. 12-31-02 RD 9-1997, f. & cert. ef. 12-31-97 RD 8-1991, f. 12-30-91, cert. ef. 12-31-91 RD 9-1989, f. 12-18-89, cert. ef. 12-31-89
150-309-0090 Contents of Property Value Appeals Board (PVAB) Petitions (1) For purposes of this rule, “petitioner” is used as defined in OAR 150‐309‐0110. (2) The purpose of a petition is to inform PVAB and the assessor of the nature of the claim for relief. For this reason, petitions must include the following information: (a) Petitioner’s name and address. (b) Facts on which the appeal is based. (c) The value of the property as requested by petitioner. (d) The value on the current tax roll that is being appealed. If a copy of the tax statement is attached, the value being appealed need not be included on the petition. (e) The assessor’s account number for the property. The assessor’s account number may be a unique identification number or a map and tax lot number. If a copy of the tax statement is attached, the account number need not be included on the petition. (f) For personal property, a list of the individual items, or categories and schedules that identifies the property being appealed and the values requested. (g) The name of petitioner’s authorized representative (if applicable). (h) The mailing address of the petitioner or the petitioner’s authorized representative where the hearing notice and order are to be mailed. (i) Notation of whether the petitioner or petitioner’s authorized representative wishes to be present at the hearing. (j) A written declaration that the contents of the petition are true and made subject to the statutory penalties for false swearing. (k) The signature of petitioner or petitioner’s authorized representative. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 309.100 History: REV 28-2024, minor correction filed 06/25/2024, effective 06/25/2024 Renumbered from 150-309.100(3)-(A), REV 26-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-309.100, REV 10-2002, f. & cert. ef. 12-31-02 REV 8-1998, f. 11-13-98, cert. ef. 12-31-98 RD 9-1997, f. & cert. ef. 12-31-97 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 8-1992, f. 12-29-92, cert. ef. 12-31-92, Renumbered from 150-309.100(3) 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) to 150-309.100(3) RD 9-1989, f. 12-18-89, cert. ef. 12-31-89 RD 16-1987, f. 12-10-87, cert. ef. 12-31-87
150-309-0120 PVAB Hearing Notice Mailed to Representative If a person listed under ORS 309.100(4)(a) is authorized to represent a petitioner at a property value appeals board hearing and the representative has requested to be present at the hearing, the PVAB clerk must mail or personally deliver the hearing notice to the representative. If the representative has not provided a mailing address and the notice cannot be personally delivered, the clerk will provide notice of the hearing to the petitioner. Statutory/Other Authority: ORS 305.100 & 306.115 Statutes/Other Implemented: ORS 309.100 History: REV 31-2024, minor correction filed 06/25/2024, effective 06/25/2024 Renumbered from 150-309.100(5), REV 26-2016, f. 8-12-16, cert. ef. 9-1-16 REV 12-2004, f. 12-29-04, cert. ef. 12-31-04
150-309-0140 Property Value Appeals Board (PVAB) Procedures When Roll Changed after Petition is Filed (1) If the assessor reduces the value of property under ORS 308.242(2) after a petition has been filed with PVAB, but prior to January 1 of the tax year, or under ORS 311.205, prior to the time the board convenes, and in neither case is a stipulation filed with the board prior to the time the board convenes, the board will act on the petition in the following manner: (a) The board will schedule a hearing and notify the petitioner of the time and place the board will meet to resolve the petition. (b) If the value requested in the petition is higher than or equal to the adjusted value, the board must issue an order dismissing the petition. (c) If the value requested in the petition is lower than the adjusted value, the board must review the adjusted value and issue an order sustaining or correcting the adjusted value. (2) Not withstanding (1)(b) of this rule, the board will issue an order to sustain or reduce the adjusted value if the petitioner amends the value requested pursuant to section 5 of OAR 150‐309‐0100 prior to or during the board hearing. (3) This rule is effective January 1, 2016. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 309.110 History: REV 33-2024, minor correction filed 06/25/2024, effective 06/25/2024 Renumbered from 150-309.110-(A), REV 26-2016, f. 8-12-16, cert. ef. 9-1-16 REV 4-2015, f. 12-23-15, cert. ef. 1-1-16 REV 4-2014, f. & cert. ef. 8-11-14 Renumbered from 150-309.110(1)-(E), REV 17-2008, f. 12-26-08, cert. ef. 1-1-09 REV 6-2003, f. & cert. ef. 12-31-03
150-309-0150 Contents of Board Order for Property not Specially Assessed (1) Orders issued by the property value appeals board for property that is not specially assessed must contain the following information when the petitioner has appealed the real market value of the property: (a) The real market value of each component (land, improvements, manufactured structure) and the total real market value of the property on the current tax roll. (b) The real market value of each component (land, improvements, manufactured structure) and the total real market value of the property as found by the board. (c) The real market value of the exception on the current tax roll, if applicable. (d) The real market value of the exception as found by the board, if applicable. (e) The total maximum assessed value of the property on the current tax roll. (f) The total maximum assessed value as found by the board. (g) The total assessed value on the current tax roll. (h) The total assessed value as found by the board. (2) Orders issued by the property value appeals board for property that is not specially assessed must contain the following information when the petitioner has appealed the assessed value of the property, but has not appealed the real market value of the property: (a) The total maximum assessed value of the property on the current tax roll. (b) The total maximum assessed value as found by the board. (c) The total assessed value on the current tax roll. (d) The total assessed value as found by the board. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 309.110 History: Renumbered from 150-309.110(1), REV 26-2016, f. 8-12-16, cert. ef. 9-1-16 REV 34-2024, minor correction filed 06/25/2024, effective 06/25/2024 REV 12-2004, f. 12-29-04, cert. ef. 12-31-04 REV 8-1998, f. 11-13-98, cert. ef. 12-31-98
150-309-0160 Mailing of Board Orders (1) The clerk of the board will keep the order containing the original or facsimile signatures as the official record of the action of the board. (2) The clerk of the board must mail a copy of the original order to the mailing address shown on the petition unless the order is personally delivered at the hearing. (3) If a person listed under ORS 309.100(4)(a) is authorized to represent a petitioner at a property value appeals board hearing, the clerk of the board must mail or deliver a copy of the original order of the board to the representative. In such a case, the clerk of the board is not required to mail or deliver a copy of the order to the petitioner. If the representative has not provided a mailing address and the order cannot be personally delivered, the clerk will mail the order to the petitioner. (4) Copies of orders mailed to petitioners or petitioners' representatives must be mailed within five days of the date issued and no later than five days after the board has adjourned. (5) Copies of orders must be delivered to the officer in charge of the roll and the assessor on the same day they are mailed or delivered to the petitioner or the petitioner's representative. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 309.110 History: REV 35-2024, minor correction filed 06/25/2024, effective 06/25/2024 Renumbered from 150-309.110(1)-(A), REV 26-2016, f. 8-12-16, cert. ef. 9-1-16 REV 9-2013, f. 12-26-13, cert. ef. 1-1-14 REV 12-2004, f. 12-29-04, cert. ef. 12-31-04 REV 6-2003, f. & cert. ef. 12-31-03 RD 9-1997, f. & cert. ef. 12-31-97 RD 9-1989, f. 12-18-89, cert. ef. 12-31-89 RD 6-1986, f. & cert. ef. 12-31-86
150-309-0170 Adjustments to Personal Property Value Whenever the property value appeals board reduces personal property value, the order shall list the real market value of the individual items or categories/schedules as submitted on the petition, and the values ordered by the board. Example 1: If the petitioner is appealing the value of a single item of personal property, the order shall list the real market value on the tax roll of the item being appealed; the real market value of the item as corrected or sustained by the board; the total real market value on the tax roll of all property assessed to the account; and the total real market value of all property assessed to the account as corrected or sustained by the board. Example 2: If the petitioner is appealing all of the items in a schedule as listed in the personal property return filed under ORS 308.290, the board’s order shall show the total real market value on the tax roll of the personal property listed in the schedule; the total real market value for the schedule as corrected or sustained by the board; the total real market value on the tax roll of all property assessed to the account; and the total real market value of all property assessed to the account as corrected or sustained by the board. Example 3: If the basis of the appeal is the model year, purchase date and price, or the valuation factor used to arrive at the value of any or all of the items in all five schedules, the board’s order shall state the basis for any changes. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 309.110 History: REV 36-2024, minor correction filed 06/25/2024, effective 06/25/2024 Renumbered from 150-309.110(1)-(C), REV 26-2016, f. 8-12-16, cert. ef. 9-1-16 RD 9-1997, f. & cert. ef. 12-31-97 RD 6-1994, f. 12-15-94, cert. ef. 12-30-94 RD 8-1991, f. 12-30-91, cert. ef. 12-31-91 RD 9-1989, f. 12-18-89, cert. ef. 12-31-89
150-309-0180 Disposition of Appeals of Property Assessed as an Undivided Interest (1) Any owner of property assessed as an undivided interest may petition the property value appeals board for a reduction in the value of the property under ORS 309.100. An appeal filed by an owner of property assessed as an undivided interest will be treated as an appeal on behalf of all the owners of all the undivided interests in the property. The owner filing the appeal will be considered the primary petitioner. (2) When the board receives a petition of the value of property assessed as an undivided interest, the board must: (a) Determine the real market value of the whole property as if it were under single ownership. NOTE: The assessor may issue separate tax statements for each undivided interest in real property (ORS 308.125), but the value attributed to each interest is not an issue that can be brought before the board. (b) If the real market value determined under (a) is reduced, apportion the value by the proportional share of each undivided interest. Apportion a maximum assessed value and assessed value for each interest. (c) Issue an order in the name of the primary petitioner that addresses both the value of the whole property and the value attributed to each interest. Mail a copy of the order to all other persons owning a percentage interest in the property. (3) Refunds resulting from appeals of the value of property assessed as an undivided interest will be distributed according to the procedure outlined in Section (4) of OAR 150‐311‐0760. (4) Notwithstanding (1) above, if the property is subject to a timeshare plan, an appeal of the value of the property must be filed by the managing entity as agent for the owners of the property as specified in ORS 94.808(3). Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 309.110 History: REV 37-2024, minor correction filed 06/25/2024, effective 06/25/2024 Renumbered from 150-309.110(1)-(D), REV 26-2016, f. 8-12-16, cert. ef. 9-1-16 REV 6-2003, f. & cert. ef. 12-31-03
150-309-0200 Adjudicated Value Applied to Component Appealed When the Property Value Appeals Board, the Department of Revenue, or the tax court issues a final order correcting the real market value of property that includes both land and improvements, and the final order corrects only the land component or only the improvement component, ORS 309.115 only applies to the component corrected as a result of the appeal. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 309.115 History: REV 38-2024, minor correction filed 06/25/2024, effective 06/25/2024 Renumbered from 150-309.115(1)-(C), REV 26-2016, f. 8-12-16, cert. ef. 9-1-16 REV 6-2003, f. & cert. ef. 12-31-03
150-309-0220 Additions, Remodeling and Rehabilitation For purposes of ORS 309.115(2)(e), “additions, remodeling and rehabilitation” does not include maintenance. Maintenance includes, but is not limited to, painting and replacement of defective components with components of like utility. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 309.115 History: Renumbered from 150-309.115(2)(e), REV 26-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-309.115(2)(f) by REV 6-2003, f. & cert. ef. 12-31-03 RD 9-1997, f. & cert. ef. 12-31-97 RD 9-1989, f. 12-18-89, cert. ef. 12-31-89