Correction of tax and assessment rolls for subsequent tax years during pendency of appeal
Whenever any property tax matter is appealed to the Department of Revenue, Oregon Tax Court or Supreme Court, and during the pendency of the appeal, no appeal is filed for a subsequent year or years, the taxpayer may, on or before December 15 of the year in which a final determination is made by the last body or tribunal to pass on the matter or within six months of such final determination, whichever is later, request the department to order the officer in charge of the rolls for the intervening years to correct all tax and assessment rolls for those years with respect to the property affected by such final determination. The department may require a hearing and the submission of evidence necessary to determine the correction, if any, that should be made for each intervening year in view of the holding in such final determination. Notwithstanding any time limit in ORS 305.288 (Valuation changes for residential property substantial value error and for good and sufficient cause) (1) to (6), 306.115 (General supervision over property tax system) or 311.205 (Correcting errors or omissions in rolls), the department shall order such correction as it deems necessary. [1977 c.870 §7; 1983 c.605 §2; 1993 c.18 §64]
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