2007 ORS 311.223¹
Correction of rolls
  • filing statement of facts
  • notice to taxpayer
  • powers of assessor
  • appeal

(1) If the person or party notified as provided in ORS 311.219 (Notice of intention to assess omitted property) does not appear or if the person or party appears and fails to show any good and sufficient cause why the assessment shall not be made, the assessor shall proceed to correct the assessment or tax roll or rolls from which the property was omitted. The assessor shall add the property thereto, with the proper valuation, and extend thereon taxes at the consolidated rate under ORS 310.147 (Code area system) that is applicable in the code area in which the property was located for each year as to which it was omitted. To carry out the correction of a tax roll or rolls the assessor shall send a written statement to the tax collector instructing the tax collector to make the necessary changes on the tax roll. The statement shall contain all of the information needed by the tax collector to make the changes in the roll and it shall be dated and signed by the assessor or the deputy of the assessor. The tax collector shall then correct the tax roll.

(2) Immediately after the assessor corrects the assessment or tax roll the assessor shall file in the office of the assessor a statement of the facts or evidence on which the assessor based the correction and notify the taxpayer by written notice, sent by certified mail to the taxpayer’s last-known address, of:

(a) The date and amount of the correction;

(b) If a penalty for failing to timely file a real, combined or personal property return as required by ORS 308.290 (Returns) is being 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), the amount of the penalty;

(c) An explanation of the collection procedures applicable to the corrected amount, or applicable to the penalty; and

(d) An explanation of the taxpayer’s right to appeal under subsection (4) of this section and the procedures for making the appeal.

(3) To enable the assessor to comply with this section, the assessor is invested with all the powers of the county clerk under the law in force during the years for which correction may be made under ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing of omitted property on roll) and thereafter.

(4) Any person aggrieved by an assessment made under ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing of omitted property on roll) may appeal to the tax court within 90 days after the correction of the roll as provided in ORS 305.280 (Time for filing appeals) and 305.560 (Appeals procedure generally). If a penalty 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) is imposed for failing to timely file a real, combined or personal property return with respect to the assessment under ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing of omitted property on roll), the imposition of the penalty may be appealed to the tax court. The appeal of the penalty must be brought within the same period of time as an assessment under ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing of omitted property on roll) may be appealed to the tax court. An appeal of the value assigned under this section, or of any penalty described in subsection (2)(b) of this section, may not be made to the board of property tax appeals under ORS 309.100 (Petitions). [Formerly 311.211; 2001 c.114 §27; 2001 c.303 §1; 2007 c.452 §1]

Note: Section 2, chapter 452, Oregon Laws 2007, provides:

Sec. 2. The amendments to ORS 311.223 (Correction of rolls) by section 1 of this 2007 Act apply to appeals filed on or after the effective date of this 2007 Act [September 27, 2007]. [2007 c.452 §2]

Notes of Decisions

Correc­tion of tax rolls by addi­tion of omitted prop­erty is separate act from determina­tion of ineligibility for exemp­tion giving rise to such correc­tion and must be ap­pealed within 30 days as provided by this sec­tion. Assoc. Computer Serv., Inc. v. Dept. of Rev., 7 OTR 1 (1977)

Chapter 311

Law Review Cita­tions

5 EL 516 (1975)

1 Legislative Counsel Committee, CHAPTER 311—Collection of Property Taxes, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­311.­html (2007) (last ac­cessed Feb. 12, 2009).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 311, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­311ano.­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.