2017 ORS 311.219¹
Notice of intention to assess omitted property

Notice shall be given to the person claiming to own the property or occupying it or in possession thereof of the assessor’s intention to add the property to the assessment or tax roll under ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) and to assess the property in such person’s name. Where the assessor has reason to believe the property is either no longer in existence or is outside the county, the assessor shall give the notice to the owner or the person in possession on the assessment date of the year or years as to which the property was omitted. The notice shall be in writing, mailed to the person’s last-known address. It shall describe the property in general terms, and require the person to appear at a specified time, not less than 20 days after mailing the notice, and to show cause, if any, why the property should not be added to the assessment and tax roll and assessed to such person. [Formerly 311.209]

(formerly 311.209)

Notes of Decisions

Notice to owner of addi­tion of prop­erty to assess­ment rolls fulfilled require­ments of this sec­tion where legislature employed the disjunctive “or” in describing the per­sons entitled to notice. Canteen Co. v. Dept. of Revenue, 8 OTR 450 (1980)

On receipt of credible in­for­ma­­tion that taxable prop­erty has been omitted from tax rolls, assessor shall give notice to owner of intent to add prop­erty to tax rolls. State ex rel. NW Medical Lab v. Wilcox, 10 OTR 181 (1985)

Because this sec­tion contains no specific authority that all in­for­ma­­tion furnished under it is confidential, court cannot find in­for­ma­­tion confidential as matter of policy. Portland Adventist Medical Center v. Sheffield, 303 Or 197, 735 P2d 371 (1987)

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.