309.010 [Amended by 1989 c.330 §17; 1991 c.459 §185; 1993 c.270 §36; 1993 c.498 §1; 1995 c.226 §3; 1995 c.293 §12; repealed by 1997 c.541 §241]repealed
No operative statutory text appears at this designation in the selected edition.
Title 29 — Revenue and Taxation
Chapter 309 — Property Value Appeals Board; Ratio Studies
67 sections309.011 [Formerly 309.050; 1993 c.270 §37; 1995 c.226 §4; repealed by 1997 c.541 §241]repealed
No operative statutory text appears at this designation in the selected edition.
309.012 [1991 c.459 §206; 1993 c.270 §38; 1993 c.498 §2; 1995 c.226 §5; repealed by 1997 c.541 §241]repealed
No operative statutory text appears at this designation in the selected edition.
309.014 [Formerly 309.028; repealed by 1997 c.541 §241]repealed
No operative statutory text appears at this designation in the selected edition.
309.016 [1991 c.459 §207; repealed by 1997 c.541 §241]repealed
No operative statutory text appears at this designation in the selected edition.
309.018 [1991 c.459 §191a; 1993 c.270 §39; 1995 c.650 §63; repealed by 1997 c.541 §241]repealed
No operative statutory text appears at this designation in the selected edition.
309.020 Property value appeals board; members; qualifications; term of office; quorum; replacement
Except as provided by subsections (3) and (4) of this section: The property value appeals board shall consist of those persons selected by the county clerk from the pool of board members appointed under ORS 309.067. The clerk shall complete the selection prior to the commencement of the board session as provided in ORS 309.026. The board shall consist of on…
309.021 [Formerly 309.045; repealed by 1995 c.226 §14]repealed
No operative statutory text appears at this designation in the selected edition.
309.022 Training; expenses; rules
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 of appointment. The department by rule may prescribe alternative methods of training on the basis of educational effectiveness, cost and accessibility to members. Provision shall be made in the county budget for the follow…
309.024 Record of proceedings; clerk; legal advisor; appraiser assistance
The property value appeals board shall keep a written or audio record of all proceedings. Notwithstanding ORS 192.650, no written minutes need be made. The county clerk, as described in ORS 306.005, shall serve as clerk of the board. The clerk or deputy clerk shall attend sessions of the board at the discretion of the board as approved by the clerk. The di…
309.025 Notice of hearings on appeals of property value; proof of notice; persons interested may appear
Before the date the property value appeals board convenes, the clerk of the board shall give public notice that the board will meet at a specified time and place to hear the appeals specified in ORS 309.026. The notice provided under this section shall be given by posting notices in six conspicuous places in the county. Proof of notice shall be made by aff…
309.026 Sessions; hearing of petitions for reduction of property value; applications to waive penalty; adjournment
The property value appeals board may convene on or after the first Monday in February of each year, but not later than the date necessary for the board to complete the functions of the board by April 15. The board shall meet at the courthouse or courthouse annex. If the meeting place is other than the courthouse or annex, notice of the meeting place shall be…
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]renumbered
No operative statutory text appears at this designation in the selected edition.
309.030 [Amended by 1955 c.709 §9; renumbered 309.038]renumbered
No operative statutory text appears at this designation in the selected edition.
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]repealed
No operative statutory text appears at this designation in the selected edition.
309.034 [1955 c.709 §8; repealed by 1971 c.377 §5 (309.035 enacted in lieu of 309.034)]repealed
No operative statutory text appears at this designation in the selected edition.
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]renumbered
No operative statutory text appears at this designation in the selected edition.
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]repealed
No operative statutory text appears at this designation in the selected edition.
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]repealed
No operative statutory text appears at this designation in the selected edition.
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]repealed
No operative statutory text appears at this designation in the selected edition.
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]renumbered
No operative statutory text appears at this designation in the selected edition.
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]renumbered
No operative statutory text appears at this designation in the selected edition.
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]repealed
No operative statutory text appears at this designation in the selected edition.
309.067 Pool of members
The county governing body shall appoint: A pool of members of the county governing body or the governing body’s designees who are eligible and willing to serve as members of the county property value appeals board. A pool of residents of the county who are not officers or employees of the county or of any taxing district within the county and who are eligi…
309.070 Oath
Before proceeding to the functions and duties required by this chapter, each member of the property value appeals board shall take and subscribe to an oath to faithfully and honestly discharge the duties of the board. The oath shall be administered by a member of the board and shall be filed with the county clerk.
309.072 Record of board business
The meetings, qualification, sittings and adjournment of the property value appeals boards shall be recorded in the journal of the county governing body.
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]repealed
No operative statutory text appears at this designation in the selected edition.
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]repealed
No operative statutory text appears at this designation in the selected edition.
309.100 Petitions for reduction of property value; filing; hearings; notice of hearing; representation at hearing
Except as provided in ORS 305.403, the owner or an owner of any taxable property or any person who holds an interest in the property that obligates the person to pay taxes imposed on the property, may petition the property value appeals board for relief as authorized under ORS 309.026. As used in this subsection, an interest that obligates the person to pay …
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]repealed
No operative statutory text appears at this designation in the selected edition.
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 verifications, by electronic means and may prescribe the conditions and requirements that must be met in order for an electronic filing to meet the requirements of ORS 309.100.
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]repealed
No operative statutory text appears at this designation in the selected edition.
309.110 Disposition of petitions; orders; mailing or delivery; stipulations; amended orders; appeals
The disposition of every petition before a property value appeals board, other than a petition that is resolved by stipulation under ORS 308.242, 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 a…
309.115 Term of order correcting real market value; permissible adjustments; exceptions
If the Department of Revenue, the property value appeals board or the tax court or other court enters an order correcting the real market value of a separate assessment of property and there is no further appeal from that order, except as provided under subsection (2) or (3) of this section, the value so entered shall be the real market value entered on the …
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 clearly showing that the assessor’s prior entry, if any, has been superseded, and showing the entry ordered by the property value appeals board, indicating the change substantially “as ordered by the county property value appeals bo…
309.130 [Amended by 1957 c.326 §8; 1981 c.804 §21; repealed by 1991 c.96 §13 and 1991 c.459 §208]repealed
No operative statutory text appears at this designation in the selected edition.
309.140 [Amended by 1991 c.459 §200; renumbered 309.072 in 1991]renumbered
No operative statutory text appears at this designation in the selected edition.
309.150 Appeals of personal property 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 heard by a property value appeals board in the same manner that other assessments of property are heard.
309.160 [1979 c.241 §32; 1981 c.804 §1; 1983 s.s. c.5 §18; repealed by 1985 c.613 §31]repealed
No operative statutory text appears at this designation in the selected edition.
309.200 Assessor to collect sales data and prepare ratio study; filing study with department and board
Between January 1 and December 31 of each year the county assessor shall collect sales data for a ratio study. The assessor shall prepare and complete a certified ratio study in the time and manner provided by the rules adopted by the Department of Revenue. A copy of the sales data collected and used as the basis for conclusions relating to real market valu…
309.203 Real market value standard; compliance; recommendations or orders by department; examination of ratio study; action if standard in jeopardy
On or before June 15 of each year, the Department of Revenue shall give specific written recommendations or orders to the county assessor as to the actions which, in the department’s judgment, should be taken by the assessor in order to achieve compliance with the real market value standard required under ORS 308.232 in the forthcoming assessment roll. Copie…
309.205 [1975 c.753 §6; 1979 c.241 §45; 1981 c.804 §24; 1985 c.613 §25; repealed by 1989 c.330 §19]repealed
No operative statutory text appears at this designation in the selected edition.
309.210 [Repealed by 1953 c.708 §19]repealed
No operative statutory text appears at this designation in the selected edition.
309.215 [1975 c.753 §9; 1979 c.241 §46; repealed 1981 c.804 §112]repealed
No operative statutory text appears at this designation in the selected edition.
309.220 [Repealed by 1953 c.708 §19]repealed
No operative statutory text appears at this designation in the selected edition.
309.230 [Repealed by 1953 c.708 §19]repealed
No operative statutory text appears at this designation in the selected edition.
309.240 [Repealed by 1953 c.708 §19]repealed
No operative statutory text appears at this designation in the selected edition.
309.250 [Repealed by 1953 c.708 §19]repealed
No operative statutory text appears at this designation in the selected edition.
309.260 [Repealed by 1953 c.708 §19]repealed
No operative statutory text appears at this designation in the selected edition.
309.270 [Repealed by 1953 c.708 §19]repealed
No operative statutory text appears at this designation in the selected edition.
309.310 [Repealed by 2025 c.36 §1]repealed
No operative statutory text appears at this designation in the selected edition.
309.320 [Amended by 1991 c.459 §202a; repealed by 1997 c.541 §241]repealed
No operative statutory text appears at this designation in the selected edition.
309.330 Transmission of summary of assessment roll by assessor
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 to the Director of the Department of Revenue within 10 days after the roll is delivered to the tax collector, but not later than November 4, a certified copy of the summary of the assessment roll. The summary of the …
309.340 Recording and tabulating assessment roll 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 its office for that purpose and shall, subject to the instructions of the Director of the Department of Revenue, compile the summaries into tabular form for the use of the director.
309.350 [Amended by 1969 c.520 §36; 1977 c.220 §3; 1991 c.459 §203; repealed by 1997 c.541 §241]repealed
No operative statutory text appears at this designation in the selected edition.
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 information as the department considers necessary to ascertain and determine the true and relative value of all the taxable property in the several counties, including property assessed by the department.
309.370 Combined assessment roll 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 table. When approved by the Director of the Department of Revenue, a table shall be signed by the director and retained on file in the department.
309.380 [Amended by 1981 c.804 §26; repealed by 1993 c.98 §26]repealed
No operative statutory text appears at this designation in the selected edition.
309.390 [Repealed by 1977 c.220 §4]repealed
No operative statutory text appears at this designation in the selected edition.
309.400 Ordering or making change of valuation or addition of property
The Department of Revenue may order any officer in charge of the assessment roll to raise or lower the valuation of any taxable property and to add property to the assessment roll. If an officer fails to comply with any order or requirement of the department, the department may make the correction or change in the assessment roll.
309.410 [1955 c.709 §16; 1967 c.293 §38; 1969 c.520 §38; repealed by 1971 c.377 §12]repealed
No operative statutory text appears at this designation in the selected edition.
309.510 [Amended by 1955 c.591 §1; 1961 c.590 §3; renumbered 291.342]renumbered
No operative statutory text appears at this designation in the selected edition.
309.520 [Amended by 1953 c.323 §3; 1955 c.34 §1; 1955 c.591 §2; 1961 c.590 §4; renumbered 291.344]renumbered
No operative statutory text appears at this designation in the selected edition.
309.530 [Amended by 1961 c.590 §5; renumbered 311.657]renumbered
No operative statutory text appears at this designation in the selected edition.
309.540 [Repealed by 1953 c.705 §2]repealed
No operative statutory text appears at this designation in the selected edition.
309.550 [Renumbered 311.658]renumbered
No operative statutory text appears at this designation in the selected edition.
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 statement required by the director, or representatives or agents of the director, under ORS 309.360 that is false or fraudulent is guilty of perjury. Upon conviction, the person shall be punished as provided by…