2017 ORS 311.216¹
Notice of intention to add omitted property to rolls
  • treatment of unreported or understated property
  • duty of tax collector

(1) Whenever the assessor discovers or receives credible information, or if the assessor has reason to believe that any real or personal property, including property subject to assessment by the Department of Revenue, or any buildings, structures, improvements or timber on land previously assessed without the same, has from any cause been omitted, in whole or in part, from assessment and taxation on the current assessment and tax rolls or on any such rolls for any year or years not exceeding five years prior to the last certified roll, the assessor shall give notice as provided in ORS 311.219 (Notice of intention to assess omitted property).

(2) Property or the excess cost of property, after adjustment to reflect real market value, shall be presumed to be omitted property subject to additional assessment as provided in ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) whenever the assessor discovers or receives credible information:

(a) That the addition of any building, structure, improvement, machinery or equipment was not reported in a return filed under ORS 308.285 (Requiring taxpayer to furnish list of taxable property) or 308.290 (Returns); or

(b) That the cost as of January 1 of any building, structure, improvement, machinery or equipment reported in a return required by the assessor under ORS 308.285 (Requiring taxpayer to furnish list of taxable property) or 308.290 (Returns) exceeds the cost stated in the return.

(3) If the tax collector discovers or receives credible information or if the tax collector has reason to believe that any property subject to taxation has been omitted from the tax roll, the tax collector shall immediately bring this to the attention of the assessor by written notice. [Formerly 311.207; 1999 c.21 §28; 1999 c.500 §4; 2003 c.46 §27]

(formerly 311.207)

Notes of Decisions

Statute will apply to prop­erty which has been mis­takenly exempted by the assessor under the “Free Port” statute due to a mis­take of law. Freight­liner Corp. v. Dept. of Rev., 5 OTR 270 (1973)

The plaintiff failed to prove a systematic pattern of arbitrary discrimina­tion against commercial and industrial taxpayers in the asser­tion of omitted prop­erty assess­ments. Freight­liner Corp. v. Dept. of Rev., 275 Or 13, 549 P2d 662 (1976)

General doctrine of equitable recoup­ment was applicable to omitted prop­erty assess­ments, so offset in assess­ment of any overpay­ments of real prop­erty tax paid for same tax years was re­quired. Allied Timber Co. v. Dept of Revenue, 8 OTR 428 (1980)

Where assessor undervalued structure due to failure to include part of structure in valua­tion, structure was not omitted prop­erty. West Foods v. Dept. of Rev., 10 OTR 7 (1985)

Where improve­ments are added to or made part of prop­erty, after prop­erty has been physically appraised, improve­ments are subject to taxa­tion as omitted prop­erty when they are later discovered by assessor. Marion County Assessor v. Dept. of Rev., 10 OTR 265 (1986)

“On land pre­vi­ously assessed without same” modifies only timber, not buildings, structures or improve­ments. Miller v. Dept. of Revenue, 16 OTR 4 (2001)

Inclusion of structure on assess­ment rolls in earlier years does not prevent assess­ment of structure as omitted prop­erty for later years in which value of structure was not included in assess­ment. Miller v. Dept. of Revenue, 16 OTR 4 (2001)

Where county undervalued taxpayer’s prop­erty but did not omit land from valua­tion inspec­tion, pro­hi­bi­­tion on correcting valua­tion errors in ORS 311.205 (Correcting errors or omissions in rolls) must be read together with this sec­tion and county may not correct valua­tion error. Clackamas County Assessor v. Village at Main Street I, 20 OTR 9 (2009)

Time period for relief under ORS 307.162 (Claiming exemption) should parallel with time period set forth under this sec­tion within which assessor can add prop­erty to tax rolls where no otherwise timely exemp­tion has been filed. Washington County Assessor v. Christ Gospel Church, 21 OTR 452 (2014)

Notes of Decisions

Where prop­erty is omitted and assessor takes ac­tion, assessor is deemed to have assessed, and taxes are deemed to have been imposed, in tax year or tax years during which prop­erty was omitted. Dept. of Revenue v. Healy, 19 OTR 553 (2009)

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/­ors311.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 311, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano311.­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.