2017 ORS 309.110¹
Disposition of petitions
  • orders
  • mailing or delivery
  • stipulations
  • amended orders
  • appeals

(1) The disposition of every petition before a board of property tax appeals, other than a petition that is resolved by stipulation under ORS 308.242 (Assessor’s authority to change roll after September 25 limited), and the board’s determination thereon shall be recorded by formal order and entered in the record of the board. A copy of the order as to each petition shall be sent, by mail, to the petitioner at the post-office address given in the petition. When a copy of a board’s order is personally delivered to the petitioner, the requirement to mail a copy of the order is waived. A copy of each order shall be delivered to the assessor and the officer in charge of the roll on the same day that the order is mailed or delivered to the petitioner. The orders of a board shall specify what changes shall be made in the tax roll, if any, and shall direct the officer in charge of the roll to make them. The legal advisor of the board shall be available to aid a board in the preparation of its orders.

(2) If a petition is filed with the board that is resolved by stipulation under ORS 308.242 (Assessor’s authority to change roll after September 25 limited) prior to the date the board convenes, the stipulation shall be entered into the record of the board. The requirements for recording by formal order, mailing and delivery under subsection (1) of this section do not apply to a stipulation entered into the record under this subsection. For all other purposes, a petition that is resolved by stipulation under ORS 308.242 (Assessor’s authority to change roll after September 25 limited) prior to the date the board convenes shall be treated as if the petition had been withdrawn.

(3)(a) A board may issue amended orders to correct clerical errors or errors of jurisdiction appearing in its original orders.

(b) A board may authorize a board member or clerk of the board to amend board orders on behalf of the board for the purpose of correcting clerical errors.

(4) Amended orders correcting an error of jurisdiction may be issued only during a board’s session, or by call of the chairperson.

(5) An amended order correcting a clerical error or an error of jurisdiction must be made on or before June 30 of the year in which the original order was issued by the board.

(6) The provisions of subsection (1) of this section shall apply to amended orders, unless the context requires otherwise. Amended orders shall be mailed to the petitioner and delivered to the assessor and the officer in charge of the roll not later than five days after the adjournment of a board’s meetings or five days after the date the order is amended, whichever is later.

(7) The order of a board, other than an order relating to an application to excuse liability for the penalty imposed under ORS 308.295 (Penalties for failure to file real property or combined return on time), may be appealed to the magistrate division of the Oregon Tax Court.

(8) As used in this section:

(a) “Clerical error” means an error in an order that either arises from an error in the minutes of a board or is a failure to correctly reflect the minutes of a board and that, had it been discovered prior to the order being issued, would have been corrected as a matter of course. In order to be a clerical error, the information necessary to make the correction must be contained in the minutes of the board. Such errors include, but are not limited to, arithmetic and copying errors and omission or misstatement of identification of property.

(b) “Error of jurisdiction” means an error in an order resulting from a board’s failure to correctly apply the board’s authority as granted under ORS 309.026 (Sessions). [Amended by 1957 c.326 §6; 1959 c.666 §1; 1977 c.884 §14; 1981 c.804 §19; 1983 c.602 §1; 1985 c.318 §6; 1985 c.613 §23; 1989 c.330 §14; 1991 c.459 §198; 1993 c.498 §4; 1995 c.226 §11; 1997 c.541 §233; 1999 c.21 §23; 1999 c.340 §5; 1999 c.579 §12; 2001 c.114 §22; 2001 c.511 §3; 2003 c.35 §1]

Notes of Decisions

Assessor/tax collector’s office acting on “oral direc­tion” of board of equaliza­tion could not change valua­tion on tax rolls as this sec­tion specifically requires board to give its orders in writing. Noyes v. Dept. of Rev., 7 OTR 325 (1978)

Where significant procedural protec­tion is provided taxpayers, as by this sec­tion, administrative agency must demonstrate that procedural failure was harmless error, and not place burden on taxpayer to demonstrate substantial prejudice. Noyes v. Dept. of Rev., 7 OTR 325 (1978)

Failure to furnish assessor copy of formal board order as re­quired under this sec­tion 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 to depart­ment under ORS 306.115 (General supervision over property tax system). Umatilla County Assessor v. Dept. of Rev., 12 OTR 121 (1992)

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/­ors309.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 309, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano309.­html (2017) (last ac­cessed Mar. 30, 2018).
 
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.