Oregon Law
Law as of Jan 1, 2024
Chapter contents
309.010[Amended by 1989 c.330 §17; 1991 c.459 §185; 1993 c.270 §36; 1993 c.498 §1; 1995 c.226 §3; 1995 c.293 §12; repealed by 1997 c.541 §241] 309.011[Formerly 309.050; 1993 c.270 §37; 1995 c.226 §4; repealed by 1997 c.541 §241] 309.012[1991 c.459 §206; 1993 c.270 §38; 1993 c.498 §2; 1995 c.226 §5; repealed by 1997 c.541 §241] 309.014[Formerly 309.028; repealed by 1997 c.541 §241] 309.016[1991 c.459 §207; repealed by 1997 c.541 §241] 309.018[1991 c.459 §191a; 1993 c.270 §39; 1995 c.650 §63; repealed by 1997 c.541 §241] 309.020Property value appeals board; members; qualifications; term of office; quorum; replacement 309.021[Formerly 309.045; repealed by 1995 c.226 §14] 309.022Training; expenses; rules 309.024Record of proceedings; clerk; legal advisor; appraiser assistance 309.025Notice of hearings on appeals of property value; proof of notice; persons interested may appear 309.026Sessions; hearing of petitions for reduction of property value; applications to waive penalty; adjournment 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§5; 1973 c.402 §13; 1975 c.753 §7; 1979 c.241 §37; 1981 c.804 §5; 1983 s.s. c.5 §10; 1985 c.613 §11; 1989 c.330 §6; repealed by 1991 c.96 §13 and 1991 c.459 §208] 309.034[1955 c.709 §8; repealed by 1971 c.377 §5 (309.035 enacted in lieu of 309.034)] 309.035[1971 c.377 §6 (enacted in lieu of 309.034); 1973 c.71 §1; 1975 c.753 §8; 1975 c.763 §2; 1979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in 1997] 309.036[1955 c.709 §§17, 18; 1971 c.377 §7; 1979 c.241 §39; 1981 c.804 §7; 1983 s.s. c.5 §12; 1985 c.613 §12; repealed by 1989 c.330 §19] 309.038[Formerly 309.030; 1981 c.804 §8; 1983 s.s. c.5 §13; 1985 c.318 §4; repealed by 1989 c.330 §19] 309.040[Amended by 1953 c.714 §3; 1959 c.666 §2; 1981 c.804 §9; 1983 c.603 §1; repealed by 1989 c.330 §19] 309.045[1977 c.219 §2; 1979 c.725 §2; 1981 c.804 §10; 1983 s.s. c.5 §14; 1985 c.318 §5; 1989 c.330 §8; 1991 c.459 §193; renumbered 309.021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] 309.067Pool of members 309.070Oath 309.072Record of board business 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] 309.100Petitions for reduction of property value; filing; hearings; notice of hearing; representation at hearing 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] 309.104Electronic filing; rules 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] 309.110Disposition of petitions; orders; mailing or delivery; stipulations; amended orders; appeals 309.115Term of order correcting real market value; permissible adjustments; exceptions 309.120Entry in roll of corrections, additions or changes 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] 309.150Appeals of personal property value upon summary or accelerated collection of taxes 309.160[1979 c.241 §32; 1981 c.804 §1; 1983 s.s. c.5 §18; repealed by 1985 c.613 §31] 309.200Assessor to collect sales data and prepare ratio study; filing study with department and board 309.203Real market value standard; compliance; recommendations or orders by department; examination of ratio study; action if standard in jeopardy 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 309.400 309.320[Amended by 1991 c.459 §202a; repealed by 1997 c.541 §241] 309.330Transmission of summary of assessment roll by assessor 309.340Recording and tabulating assessment roll summaries 309.350[Amended by 1969 c.520 §36; 1977 c.220 §3; 1991 c.459 §203; repealed by 1997 c.541 §241] 309.360Examining summaries; obtaining other information 309.370Combined assessment roll summaries 309.380[Amended by 1981 c.804 §26; repealed by 1993 c.98 §26] 309.390[Repealed by 1977 c.220 §4] 309.400Ordering or making change of valuation or addition of 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] 309.990Penalties

Chapter 309 — Property Value Appeals Board; Ratio Studies

ORS 309.026 Sessions; hearing of petitions for reduction of property value; applications to waive penalty; adjournment

(1)

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 posted daily in the courthouse. The board shall continue its sessions from day to day, exclusive of legal holidays, until the functions provided in subsections (2) and

(3)

of this section are completed.

(2)

The board shall hear petitions for the reduction of:

(a)

The assessed value or specially assessed value of property as of January 1 or as determined under ORS 308.146 (6)(a);

(b)

The real market value of property as of January 1 or as determined under ORS 308.146 (6)(a);

(c)

The maximum assessed value of property as of January 1 or as determined under ORS 308.146 (5)(a) or (8)(a); and

(d)

Corrections to value made under ORS 311.208.

(3)

The board shall hear petitions for the reduction of value as provided in subsection

(2)

of this section, but only if the value that is the subject of the petition was added to the roll prior to December 1 of the tax year.

(4)

The board shall consider applications to waive liability for all or a portion of the penalty imposed under ORS 308.295 or 308.296.

(5)

The board shall adjourn no later than April 15.

Note: The amendments to 309.026 by section 23,

chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, is set forth for the user’s convenience.

309.026.

(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 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 posted daily in the courthouse. The board shall continue its sessions from day to day, exclusive of legal holidays, until the functions provided in subsections (2) and (3) of this section are completed.

(2)

The board shall hear petitions for the reduction of:

(a)

The assessed value or specially assessed value of property as of January 1 or as determined under ORS 308.146 (6)(a);

(b)

The real market value of property as of January 1 or as determined under ORS 308.146 (6)(a);

(c)

The maximum assessed value of property as of January 1 or as determined under ORS 308.146 (5)(a) or

(8)(a)

; and

(d)

Corrections to value made under ORS 311.208.

(3)

The board shall hear petitions for the reduction of value as provided in subsection (2) of this section, but only if the value that is the subject of the petition was added to the roll prior to December 1 of the tax year.

(4)

The board shall consider applications to waive liability for all or a portion of the penalty imposed under ORS 308.295 or 308.296.

(5)

The board shall adjourn no later than April 15.

Official sources · 2Tap to view provenance and version history

Online copy of the published ORS edition

Provenance

Version history

Prior statutory text is not available in the ingested published editions. Consult an earlier official ORS edition or the cited Oregon Laws chapter.