2015 ORS 306.115¹
General supervision over property tax system
  • correction of assessment or tax rolls

(1) The Department of Revenue shall exercise general supervision and control over the system of property taxation throughout the state. The department may do any act or give any order to any public officer or employee that the department deems necessary in the administration of the property tax laws so that all properties are taxed or are exempted from taxation according to the statutes and Constitutions of the State of Oregon and of the United States. Among other acts or orders deemed necessary by the department in exercising its supervisory powers, the department may order the correction of clerical errors, errors in valuation or the correction of any other kind of error or omission in an assessment or tax roll as provided under subsections (2) to (4) of this section.

(2) The department may order a change or correction to the assessment or tax roll for the current tax year applicable to all real or personal property of the same class or in the same area if the order of the department is mailed not later than October 15 of the current tax year.

(3) The department may order a change or correction applicable to a separate assessment of property to the assessment or tax roll for the current tax year and for either of the two tax years immediately preceding the current tax year if for the year to which the change or correction is applicable the department discovers reason to correct the roll which, in its discretion, it deems necessary to conform the roll to applicable law without regard to any failure to exercise a right of appeal.

(4) Before ordering a change or correction to the assessment or tax roll under subsection (3) of this section, the department may determine whether any of the conditions specified in subsection (3) of this section exist in a particular case. If the department determines that one of the conditions specified does exist, the department shall hold a conference to determine whether to order a change or correction in the roll.

(5) For purposes of this section, "current tax year" means the tax year in which the need for the change or correction is brought to the attention of the department.

(6) The remedies provided under this section are in addition to all other remedies provided by law. [1983 c.605 §1; 1985 c.613 §18; 1987 c.656 §1; 1989 c.171 §42; 1991 c.5 §20; 1991 c.459 §32; 1995 c.650 §66; 1997 c.541 §89]

Notes of Decisions

Statute of limita­tions, restricting period of time during which taxes can be ques­tioned, applies equally to both taxpayer and govern­ment. Running v. Dept. of Rev., 10 OTR 42 (1985)

This sec­tion does not authorize Depart­ment of Revenue to override filing require­ments of senior citizens' prop­erty tax deferral. Phelps v. Dept. of Rev., 10 OTR 162 (1985)

Although "good and sufficient cause" includes reasonable reliance on misin­for­ma­­tion provided by certain assess­ment or taxa­tion staff, taxpayer cannot be misinformed unless he provides tax authority with enough in­for­ma­­tion to be led awry. New Testa­ment Baptist Church v. Dept. of Rev., 10 OTR 286 (1986)

Disqualifica­tion of prop­erty from special farm use assess­ment during pendency of bankruptcy pro­ceed­ing did not violate automatic stay but was "notice" permitted by federal statute and this sec­tion could not rescue taxpayers from their untimely ap­peal of disqualifica­tion. Sanderson v. Dept. of Rev., 11 OTR 74 (1988)

Appeal under ORS 305.275 (Persons who may appeal due to acts or omissions) of alleged overvalua­tion of prop­erty in one tax year was insufficient to invoke Depart­ment's supervisory authority under this sec­tion to correct erroneous valua­tions made in earlier years. ESCO Corp. v. Dept. of Rev., 307 Or 639, 772 P2d 413 (1989)

Taxpayer's peti­tion under this sec­tion is not "ap­peal" in usual sense but is notifica­tion to depart­ment of possible reason to correct tax roll. FSLIC v. Dept. of Rev., 11 OTR 389 (1990)

Addi­tional year and prop­erty added to plaintiff's amended peti­tion filed in January 1990 did not relate back to its original posi­tion of April 1989; Depart­ment of Revenue had authority under this pro­vi­sion to correct only tax roll for current assess­ment year and two preceding years. Na­tional Manufacturing, Inc. v. Dept. of Rev., 12 OTR 32 (1991)

Failure to furnish assessor copy of formal board order as re­quired under ORS 309.110 (Disposition of petitions) is good and sufficient cause for assessor's failure to ap­peal value within time re­quired under ORS 305.280 (Time for filing appeals) and assessor may ap­peal value ordered under this sec­tion. Umatilla County Assessor v. Dept. of Rev., 12 OTR 121 (1992)

Property owner negotiating sale of prop­erty to county did not have good and sufficient cause for failing to ap­peal value of prop­erty to county board of equaliza­tion. Simons v. Dept. of Rev., 12 OTR 229 (1992)

Owner's alloca­tion of value for purpose of like-kind exchange is not adequate evidence of value under this sec­tion. Simons v. Dept. of Rev., 12 OTR 229 (1992)

Board of equaliza­tion order does not constitute adequate in­for­ma­­tion supporting claim of gross error. Jones v. Dept. of Rev., 12 OTR 237 (1992), aff'd 315 Or 497, 847 P2d 407 (1993)

Board of equaliza­tion order does not address value of prop­erty for prior years. Jones v. Dept. of Rev., 12 OTR 237 (1992), aff'd 315 Or 497, 847 P2d 407 (1993)

If sub­se­quent owner does not have interest in prop­erty until after ap­peal period expires, sub­se­quent owner can never show good and sufficient cause for failing to ap­peal timely. Enterprise Rent-A-Car Co. v. Dept of Rev., 12 OTR 259 (1992)

If owner of prop­erty ap­peals assessed value of prop­erty and Depart­ment of Revenue issues order that becomes final, order by depart­ment binds sub­se­quent owner. Enterprise Rent-A-Car Co. v. Dept of Rev., 12 OTR 259 (1992)

Federal law does not provide FDIC with extended period to ap­peal value of prop­erty acquired by foreclosure. FDIC v. Dept. of Rev., 12 OTR 373 (1993)

Exercise of supervisory power to correct extraordinary errors is matter of depart­mental discre­tion. Resolu­tion Trust Corp. v. Dept. of Rev., 13 OTR 276 (1995)

Judicial review of Depart­ment of Revenue decision to change or correct roll is for abuse of discre­tion. ADC Kentrox v. Dept. of Revenue, 19 OTR 91 (2006)

Where parties agreed to total value of prop­erty but original land value used in calculating total value of prop­erty was in error, tax assessor was not prohibited from seeking correc­tion of error in tax rolls. Willamette Estates II, LLC v. Dept. of Revenue, 357 Or 113, 346 P3d 1207 (2015)

Chapter 306

Atty. Gen. Opinions

Discussion of 1982 Ballot Measure 3 (one and one-half percent prop­erty tax limita­tion), (1982) Vol. 43, p 16

Law Review Cita­tions

5 EL 516 (1975)


1 Legislative Counsel Committee, CHAPTER 306—Property Taxation Generally, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors306.­html (2015) (last ac­cessed Jul. 16, 2016).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2015, Chapter 306, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano306.­html (2015) (last ac­cessed Jul. 16, 2016).
 
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.