Oregon Statutes - Chapter 309 - Board of Property Tax Appeals; Ratio Studies

• 309.010   [Amended by 1989 c.330 §17; 1991 c.459 §185; 1993 c.270 §36; 1993 c.498 §1; 1995 c.226 §3; 1995 c.293 §12; repealed by 1997 c.541 §241]
• 309.011   [Formerly 309.050; 1993 c.270 §37; 1995 c.226 §4; repealed by 1997 c.541 §241]
• 309.012   [1991 c.459 §206; 1993 c.270 §38; 1993 c.498 §2; 1995 c.226 §5; repealed by 1997 c.541 §241]
• 309.014   [Formerly 309.028; repealed by 1997 c.541 §241]
• 309.016   [1991 c.459 §207; repealed by 1997 c.541 §241]
• 309.018   [1991 c.459 §191a; 1993 c.270 §39; 1995 c.650 §63; repealed by 1997 c.541 §241]
• 309.020   Board of property tax appeals; members; qualifications; term of office; quorum; replacement; participation in determinations.
  (1) Except as provided by subsections (3) and (4) of this section: (a) The board of property tax appeals shall consist of those persons selected...
• 309.021   [Formerly 309.045; repealed by 1995 c.226 §14]
• 309.022   Training; expenses; expense of appraiser assistance; rules.
  (1) Each person appointed as a member of a pool under ORS 309.067 shall complete training approved by the Department of Revenue for the term...
• 309.024   Record of proceedings; clerk; legal advisor; appraiser assistance.
  (1) The board of property tax appeals shall keep a written or audio record of all proceedings. Notwithstanding ORS 192.650, no written minutes need be...
• 309.025   Notice of hearings on appeals of property value; contents; publication; proof of notice; interested persons to appear.
  (1) Before the date the board of property tax appeals convenes, the clerk of the board shall give public notice that the board will meet...
• 309.026   Sessions; hearing of petitions; applications to excuse penalty; adjournment.
  (1) The board of property tax appeals may convene on or after the first Monday in February of each year, but not later than the...
• 309.028   [1955 c.709 §6; 1959 c.519 §4; 1971 c.377 §4; 1975 c.753 §4; 1979 c.241 §36; 1981 c.804 §4; 1989 c.330 §5; 1991 c.459 §191; renumbered 309.014 in 1991]
• 309.030   [Amended by 1955 c.709 §9; renumbered 309.038]
• 309.032   [1955 c.709 §7; 1959 c.519 §5; 1973 c.402 §13; 1975 c.753 §7; 1979 c.241 §37; 1981 c.804 §5; 1983 s.s. c.5 §10; 1985 c.613 §11; 1989 c.330 §6; repealed by 1991 c.96 §13 and 1991 c.459 §208]
• 309.034   [1955 c.709 §8; repealed by 1971 c.377 §5 (309.035 enacted in lieu of 309.034)]
• 309.035   [1971 c.377 §6 (enacted in lieu of 309.034); 1973 c.71 §1; 1975 c.753 §8; 1975 c.763 §2; 1979 c.241 §38; 1981 c.804 §6; 1983 s.s. c.5 §11; 1989 c.330 §7; 1991 c.459 §192; 1997 c.541 §228; renumbered 309.203 in 1997]
• 309.036   [1955 c.709 §§17, 18; 1971 c.377 §7; 1979 c.241 §39; 1981 c.804 §7; 1983 s.s. c.5 §12; 1985 c.613 §12; repealed by 1989 c.330 §19]
• 309.038   [Formerly 309.030; 1981 c.804 §8; 1983 s.s. c.5 §13; 1985 c.318 §4; repealed by 1989 c.330 §19]
• 309.040   [Amended by 1953 c.714 §3; 1959 c.666 §2; 1981 c.804 §9; 1983 c.603 §1; repealed by 1989 c.330 §19]
• 309.045   [1977 c.219 §2; 1979 c.725 §2; 1981 c.804 §10; 1983 s.s. c.5 §14; 1985 c.318 §5; 1989 c.330 §8; 1991 c.459 §193; renumbered 309.021 in 1991]
• 309.050   [Amended by 1955 c.709 §10; 1971 c.377 §8; 1979 c.241 §40; 1981 c.804 §11; 1983 s.s. c.5 §15; 1985 c.613 §13; 1989 c.330 §9; 1991 c.459 §194; renumbered 309.011 in 1991]
• 309.060   [Amended by 1955 c.709 §11; 1981 c.804 §12; 1989 c.330 §10; repealed by 1991 c.96 §13 and 1991 c.459 §208]
• 309.067   Pool of members.
  (1) The county governing body shall appoint: (a) A pool of members of the county governing body or the governing body’s designees who are eligible...
• 309.070   Oaths.
  Before proceeding to the functions and duties required by this chapter, each member of the board of property tax appeals shall take and subscribe to...
• 309.072   Record of board affairs.
  The meetings, qualification, sittings and adjournment of the boards of property tax appeals shall be recorded in the journal of the county governing body. [Formerly...
• 309.080   [Amended by 1955 c.709 §12; 1957 c.326 §4; 1979 c.241 §42; 1981 c.804 §14; 1989 c.330 §11; repealed by 1991 c.96 §13 and 1991 c.459 §208]
• 309.090   [Amended by 1953 c.296 §2; 1957 c.326 §5; 1979 c.241 §43; 1981 c.804 §15; 1985 c.613 §22; repealed by 1991 c.96 §13 and 1991 c.459 §208]
• 309.100   Petitions; contents; verification; filing; hearings; notice of hearing; representation at hearing.
  (1) The owner or an owner of any taxable property or any person who holds an interest in the property that obligates the person to...
• 309.103   [1969 c.561 §1; 1973 c.402 §14; 1981 c.804 §17; 1983 c.603 §3; 1989 c.330 §13; repealed by 1991 c.96 §13 and 1991 c.459 §208]
• 309.104   Electronic filing; rules.
  The Department of Revenue may prescribe rules that provide for the filing of a petition under ORS 309.100 and related written material, including signatures and...
• 309.105   [1955 c.709 §13; 1971 c.377 §10; 1979 c.241 §44; 1981 c.804 §18; 1983 s.s. c.5 §17; 1985 c.613 §14; repealed by 1991 c.96 §13 and 1991 c.459 §208]
• 309.110   Disposition of petitions; orders; contents; mailing; delivery; stipulations; amended orders; appeal.
  (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,...
• 309.115   Effect of property value correction upon appeal; exceptions.
  (1) If the Department of Revenue, the board of property tax appeals or the tax court or other court enters an order correcting the real...
• 309.120   Entry in roll of corrections, additions or changes.
  Corrections, additions to, or changes in the roll shall be entered in the roll by the officer in charge of the roll in a manner...
• 309.130   [Amended by 1957 c.326 §8; 1981 c.804 §21; repealed by 1991 c.96 §13 and 1991 c.459 §208]
• 309.140   [Amended by 1991 c.459 §200; renumbered 309.072 in 1991]
• 309.150   Appeals of value upon summary or accelerated collection of taxes.
  Appeals of the value of personal property, on which the tax is required to be paid as provided in ORS 311.465 and 311.480, shall be...
• 309.160   [1979 c.241 §32; 1981 c.804 §1; 1983 s.s. c.5 §18; repealed by 1985 c.613 §31]
• 309.200   Assessor to collect sales data and prepare ratio study; filing study with board and department.
  (1) Between January 1 and December 31 of each year the county assessor shall collect sales data for a ratio study. (2) The assessor shall...
• 309.203   Real market value standard; compliance; recommendations or orders by department; examination of ratio study; action if assessed value deviates from real market value.
  (1) On or before June 15 of each year, the Department of Revenue shall give specific written recommendations or orders to the county assessor as...
• 309.205   [1975 c.753 §6; 1979 c.241 §45; 1981 c.804 §24; 1985 c.613 §25; repealed by 1989 c.330 §19]
• 309.210   [Repealed by 1953 c.708 §19]
• 309.215   [1975 c.753 §9; 1979 c.241 §46; repealed 1981 c.804 §112]
• 309.220   [Repealed by 1953 c.708 §19]
• 309.230   [Repealed by 1953 c.708 §19]
• 309.240   [Repealed by 1953 c.708 §19]
• 309.250   [Repealed by 1953 c.708 §19]
• 309.260   [Repealed by 1953 c.708 §19]
• 309.270   [Repealed by 1953 c.708 §19]
• 309.310   “Department” defined for ORS 309.330 to 309.400.
  As used in ORS 309.330 to 309.400, “department” means the Department of Revenue.
• 309.320   [Amended by 1991 c.459 §202a; repealed by 1997 c.541 §241]
• 309.330   Transmission of summary of assessment roll by assessor.
  (1) After the assessment roll of any county has been delivered to the tax collector as required by ORS 311.115, the county assessor shall transmit...
• 309.340   Recording and tabulating summaries.
  Upon the receipt of tabulated summaries of the assessment rolls, the Department of Revenue shall record the summaries in a book provided and kept in...
• 309.350   [Amended by 1969 c.520 §36; 1977 c.220 §3; 1991 c.459 §203; repealed by 1997 c.541 §241]
• 309.360   Examining summaries; obtaining other information.
  The Department of Revenue shall examine and compare the summaries of the assessment rolls as certified by the county assessors and may obtain such other...
• 309.370   Tabulating assessment summaries.
  After the Department of Revenue has examined and compared the summaries and obtained the other necessary information, the department shall combine the result in a...
• 309.380   [Amended by 1981 c.804 §26; repealed by 1993 c.98 §26]
• 309.390   [Repealed by 1977 c.220 §4]
• 309.400   Ordering change of valuation; making changes if officer fails to comply.
  (1) The Department of Revenue may order any officer in charge of the assessment roll to raise or lower the valuation of any taxable property...
• 309.410   [1955 c.709 §16; 1967 c.293 §38; 1969 c.520 §38; repealed by 1971 c.377 §12]
• 309.510   [Amended by 1955 c.591 §1; 1961 c.590 §3; renumbered 291.342]
• 309.520   [Amended by 1953 c.323 §3; 1955 c.34 §1; 1955 c.591 §2; 1961 c.590 §4; renumbered 291.344]
• 309.530   [Amended by 1961 c.590 §5; renumbered 311.657]
• 309.540   [Repealed by 1953 c.705 §2]
• 309.550   [Renumbered 311.658]
• 309.990   Penalties.
  Any person who willfully and knowingly presents or furnishes to the Director of the Department of Revenue, or any member of the director’s staff, any...

Last modified: August 7, 2008