2007 ORS 309.100¹
Petitions
  • contents
  • verification
  • filing
  • hearings
  • notice of hearing
  • representation at hearing

(1) The owner or an owner of any taxable property or any person who holds an interest in the property that obligates the person to pay taxes imposed on the property, may petition the board of property tax appeals for relief as authorized under ORS 309.026 (Sessions). As used in this subsection, an interest that obligates the person to pay taxes includes a contract, lease or other intervening instrumentality.

(2) Petitions filed under this section shall be filed with the clerk of the board during the period following the date the tax statements are mailed for the current tax year and ending December 31.

(3) Each petition shall:

(a) Be made in writing.

(b) State the facts and the grounds upon which the petition is made.

(c) Be signed and verified by the oath of a person described in subsection (1) or (4) of this section.

(d) State the address to which notice of the action of the board shall be sent. The notice may be sent to a person described in subsection (1) or (4) of this section.

(e) State if the petitioner or a representative desires to appear at a hearing before the board.

(4)(a) The following persons may sign a petition and appear before the board on behalf of a person described in subsection (1) of this section:

(A) A relative, as defined by rule adopted by the Department of Revenue, of an owner of the property.

(B) A person duly qualified to practice law or public accountancy in this state.

(C) A legal guardian or conservator who is acting on behalf of an owner of the property.

(D) A real estate broker or principal real estate broker licensed under ORS 696.022 (Licensing system for real estate brokers and property managers).

(E) A state certified appraiser or a state licensed appraiser under ORS 674.310 (Duties and powers of board) or a registered appraiser under ORS 308.010 (Registered appraiser requirements).

(F) The lessee of the property.

(G) An attorney-in-fact under a general power of attorney executed by a principal who is an owner of the property.

(b) A petition signed by a person described in this subsection, other than a legal guardian or conservator of a property owner, an attorney-in-fact described in paragraph (a)(G) of this subsection or a person duly qualified to practice law in this state, shall include written and signed authorization from the owner or other person described in subsection (1) of this section for the person to act on their behalf.

(c) In the case of a petition signed by a legal guardian or conservator, the board may request the guardian or conservator to authenticate the guardianship or conservatorship.

(d) In the case of a petition signed by an attorney-in-fact described in paragraph (a)(G) of this subsection, the petition shall be accompanied by a copy of the general power of attorney.

(5) If the petitioner has requested a hearing before the board, the board shall give such petitioner at least five days’ written notice of the time and place to appear. If the board denies any petition upon the grounds that it does not meet the requirements of subsection (3) of this section, it shall issue a written order rejecting the petition and set forth in the order the reasons the board considered the petition to be defective.

(6) Notwithstanding ORS 9.160 (Bar membership required to practice law) or 9.320 (Necessity for employment of attorney), the owner or other person described in subsection (1) of this section may appear and represent himself or herself at the hearing before the board, or may be represented at the hearing by any authorized person described in subsection (4) of this section. [Amended by 1955 c.709 §14; 1959 c.56 §1; 1967 c.78 §5; 1969 c.561 §2; 1971 c.377 §9; 1973 c.402 §34; 1981 c.804 §16; 1983 c.603 §2; 1983 s.s. c.5 §16; 1987 c.808 §1; 1989 c.330 §12; 1991 c.5 §25; 1991 c.459 §196; 1993 c.270 §42; 1995 c.79 §136; 1995 c.467 §1; 1997 c.541 §232; 1999 c.579 §§11,11a; 2001 c.300 §60; 2003 c.120 §1]

Notes of Decisions

Jurisdic­tion over the ques­tion of ap­pli­ca­bil­i­ty of a partial exemp­tion lies not with the board of equaliza­tion under ORS 309.100 (Petitions), but pursuant to the pro­vi­sions of ORS 306.520. Heenan and Domogalla v. Dept. of Rev., 5 OTR 78 (1972)

A taxpayer must contest the assessed value in each of the years in which he desires a change in such value. State Finance Co. v. Dept. of Rev., 5 OTR 651 (1975)

Depart­ment of Revenue lacked authority under ORS 305.090 and 306.111 (providing general supervisory power) to order reduc­tion in 1976 assess­ment of certain state parking lots, where state had failed to ap­peal to Board of Equaliza­tion as re­quired by this sec­tion, although 1975 assess­ment, based on same values, had been ap­pealed and reduced. Domogalla v. Depart­ment of Revenue, 283 Or 377, 584 P2d 256 (1978)

Appeal of disqualifica­tion for special farm use assess­ment should not be taken under this sec­tion but directly to depart­ment under ORS 305.275 (Persons who may appeal due to acts or omissions). Glancy v. Dept. of Rev., 12 OTR 117 (1991)

Taxpayer may challenge valua­tion given to specific improve­ments rather than challenging valua­tion of prop­erty as whole. Poddar v. Dept. of Revenue, 328 Or 552, 983 P2d 527 (1999)

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.