(1) The assessor shall notify the property owner of record or other person claiming to own the property or occupying the property or in possession of the property, if:
(a) A correction is made that applies only to the current roll;
(b) The correction is made after roll certification under ORS 311.105 and prior to December 1 of the current tax year; and
(c) The correction increases the value of the property.
(2) If a correction described in subsection (1) of this section results in additional taxes being added to the current roll, the additional taxes shall be due and payable without interest if paid prior to the 16th of the month next following the date the notice was sent under this section.
(3) If the additional taxes described in subsection (2) of this section are not paid prior to the 16th of the month next following the date the notice was sent under this section, the additional taxes shall be considered for all purposes of collection and enforcement of payment as having become delinquent on the date the taxes would normally have become delinquent if the taxes had been timely extended on the roll.
(4) The notice described in subsection (1) of this section shall:
(a) Be mailed prior to December 1 to the last-known address of the person described in subsection (1) of this section;
(b) Specify the date and the amount of the correction;
(c) If additional tax is imposed, specify the date by which the additional tax may be paid without interest; and
(d) Include the owner’s right to file a petition with the county board of property tax appeals not later than December 31 of the current tax year.
(5) The correction shall be made by the officer in charge of the roll in the manner described in ORS 311.205 (3).
(6) A correction made under this section may be appealed to the board of property tax appeals in the manner provided in ORS 309.100. [1997 c.541 §280; 2001 c.303 §10]
Section: Previous 311.177 311.179 311.181 311.183 311.205 311.206 311.207 311.208 311.209 311.210 311.211 311.212 311.213 311.215 311.216 NextLast modified: August 7, 2008