2007 ORS 309.026¹
Sessions
  • hearing of petitions
  • applications to excuse penalty
  • adjournment

(1) The board of property tax appeals may convene on or after the first Monday in February of each year, but not later than the date necessary for the board to complete the functions of the board by April 15. The board shall meet at the courthouse or courthouse annex. If the meeting place is other than the courthouse or annex, notice of the meeting place shall be posted daily in the courthouse. The board shall continue its sessions from day to day, exclusive of legal holidays, until the functions provided in subsections (2) and (3) of this section are completed.

(2) The board shall hear petitions for the reduction of:

(a) The assessed value or specially assessed value of property as of January 1 or as determined under ORS 308.146 (Determination of maximum assessed value and assessed value) (6)(a) or 308.428 (Property destruction or damage during first six months of assessment year);

(b) The real market value of property as of January 1 or as determined under ORS 308.146 (Determination of maximum assessed value and assessed value) (6)(a) or 308.428 (Property destruction or damage during first six months of assessment year);

(c) The maximum assessed value of property as of January 1 or as determined under ORS 308.146 (Determination of maximum assessed value and assessed value) (5)(a) and 308.428 (Property destruction or damage during first six months of assessment year); and

(d) Corrections to value made under ORS 311.208 (Notice required when current roll corrections increase value).

(3) The board shall hear petitions for the reduction of value as provided in subsection (2) of this section, but only if the value that is the subject of the petition was added to the roll prior to December 1 of the tax year.

(4) The board shall consider applications to waive liability for all or a portion of the penalty imposed under ORS 308.295 (Penalties for failure to file real property or combined return on time) or 308.296 (Penalty for failure to file return reporting only personal property).

(5) The board shall adjourn no later than April 15. [1955 c.709 §4; 1957 c.326 §3; 1959 c.519 §3; 1971 c.377 §3; 1975 c.753 §3; 1979 c.241 §35; 1981 c.804 §3; 1983 s.s. c.5 §9; 1985 c.318 §3; 1989 c.330 §4; 1991 c.459 §190; 1993 c.270 §41; 1997 c.541 §227; 1999 c.579 §10; 1999 c.655 §5; 2001 c.422 §1]

Notes of Decisions

County board of prop­erty tax ap­peals has jurisdic­tion to hear valua­tion disputes regardless of whether issue is factual or legal. 23rd & Flanders LLC v. Multnomah County Assessor, 17 OTR 438 (2003)

Chapter 309

Law Review Cita­tions

5 EL 516 (1975)

1 Legislative Counsel Committee, CHAPTER 309—Board of Property Tax Appeals; Ratio Studies, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­309.­html (2007) (last ac­cessed Feb. 12, 2009).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 309, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­309ano.­htm (2007) (last ac­cessed Feb. 12, 2009).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.