2013 ORS § 311.234¹
Correction in maximum assessed value
  • requirements
  • limitation
  • filing deadline
  • appeals

(1) Notwithstanding ORS 311.205 (Correcting errors or omissions in rolls) (1)(b), the current owner of property or other person obligated to pay taxes imposed on property may petition the county assessor for a correction in the maximum assessed value of the property for the current tax year.

(2) Pursuant to a petition filed under this section, the assessor may correct the maximum assessed value of the property for the current tax year if there is a demonstrated difference between the actual square footage of the property as of the assessment date for the current tax year and the square footage of the property as shown in the records of the assessor for the tax year.

(3) The correction made under this section may not be proportionally different from the proportional difference between the original square footage of the property as shown in the assessors records and the actual square footage of the property as of the assessment date for the current tax year.

(4) Notwithstanding subsection (3) of this section, the correction made under this section may not cause the maximum assessed value of the property to increase by more than three percent from the maximum assessed value of the property for the preceding tax year.

(5) A petition filed under this section must be on the form and contain the information prescribed by the Department of Revenue and must be filed with the county assessor on or before December 31 of the current tax year.

(6) A decision by the assessor pursuant to a petition filed under this section may be appealed under ORS 305.275 (Persons who may appeal due to acts or omissions). [2001 c.764 §2; 2007 c.516 §3; 2009 c.443 §4]