2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.208 - Notice required when current roll corrections increase value; time for payment of additional taxes; appeals.

(1) The assessor shall notify the property owner of record or other person claiming to own the property or occupying the property or in possession of the property, if:
(a) A correction is made that applies only to the current roll;
(b) The correction is made after roll certification under ORS 311.105 and prior to December 1 of the current tax year; and
(c) The correction increases the value of the property.
(2) If a correction described in subsection (1) of this section results in additional taxes being added to the current roll, the additional taxes shall be due and payable without interest if paid prior to the 16th of the month next following the date the notice was sent under this section.
(3) If the additional taxes described in subsection (2) of this section are not paid prior to the 16th of the month next following the date the notice was sent under this section, the additional taxes shall be considered for all purposes of collection and enforcement of payment as having become delinquent on the date the taxes would normally have become delinquent if the taxes had been timely extended on the roll.
(4) The notice described in subsection (1) of this section shall:
(a) Be mailed prior to December 1 to the last-known address of the person described in subsection (1) of this section;
(b) Specify the date and the amount of the correction;
(c) If additional tax is imposed, specify the date by which the additional tax may be paid without interest; and
(d) Notify the owner of the owner’s appeal rights as determined under subsection (6) of this section.
(5) The correction shall be made by the officer in charge of the roll in the manner described in ORS 311.205 (2), (3) and (5).
(6) A correction made under this section may be appealed as follows:
(a) For state-appraised industrial property as defined in ORS 306.126, the owner must file an appeal with the tax court in the manner provided in ORS 305.403 not later than December 31 of the current tax year.
(b) For all other property, the owner must file a petition with the county property value appeals board in the manner provided in ORS 309.100 not later than December 31 of the current tax year. [1997 c.541 §280; 2001 c.303 §10; 2013 c.176 §5; 2015 c.36 §13; 2023 c.29 §33]
Note:
The amendments to 311.208 by section 33, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, is set forth for the user’s convenience.
(1) The assessor shall notify the property owner of record or other person claiming to own the property or occupying the property or in possession of the property, if:
(a) A correction is made that applies only to the current roll;
(b) The correction is made after roll certification under ORS 311.105 and prior to December 1 of the current tax year; and
(c) The correction increases the value of the property.
(2) If a correction described in subsection (1) of this section results in additional taxes being added to the current roll, the additional taxes shall be due and payable without interest if paid prior to the 16th of the month next following the date the notice was sent under this section.
(3) If the additional taxes described in subsection (2) of this section are not paid prior to the 16th of the month next following the date the notice was sent under this section, the additional taxes shall be considered for all purposes of collection and enforcement of payment as having become delinquent on the date the taxes would normally have become delinquent if the taxes had been timely extended on the roll.
(4) The notice described in subsection (1) of this section shall:
(a) Be mailed prior to December 1 to the last-known address of the person described in subsection (1) of this section;
(b) Specify the date and the amount of the correction;
(c) If additional tax is imposed, specify the date by which the additional tax may be paid without interest; and
(d) Notify the owner of the owner’s appeal rights as determined under subsection (6) of this section.
(5) The correction shall be made by the officer in charge of the roll in the manner described in ORS 311.205 (2), (3) and (5).
(6) A correction made under this section may be appealed as follows:
(a) For state-appraised industrial property as defined in ORS 306.126, the owner must file an appeal with the tax court in the manner provided in ORS 305.403 not later than December 31 of the current tax year.
(b) For all other property, the owner must file a petition with the county board of property tax appeals in the manner provided in ORS 309.100 not later than December 31 of the current tax year.