Oregon Law
Law as of Jan 1, 2026
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309.010[Amended by 1989 c.330 §17; 1991 c.459 §185; 1993 c.270 §36; 1993 c.498 §1; 1995 c.226 §3; 1995 c.293 §12; repealed by 1997 c.541 §241] 309.011[Formerly 309.050; 1993 c.270 §37; 1995 c.226 §4; repealed by 1997 c.541 §241] 309.012[1991 c.459 §206; 1993 c.270 §38; 1993 c.498 §2; 1995 c.226 §5; repealed by 1997 c.541 §241] 309.014[Formerly 309.028; repealed by 1997 c.541 §241] 309.016[1991 c.459 §207; repealed by 1997 c.541 §241] 309.018[1991 c.459 §191a; 1993 c.270 §39; 1995 c.650 §63; repealed by 1997 c.541 §241] 309.020Property value appeals board; members; qualifications; term of office; quorum; replacement 309.021[Formerly 309.045; repealed by 1995 c.226 §14] 309.022Training; expenses; rules 309.024Record of proceedings; clerk; legal advisor; appraiser assistance 309.025Notice of hearings on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§5; 1973 c.402 §13; 1975 c.753 §7; 1979 c.241 §37; 1981 c.804 §5; 1983 s.s. c.5 §10; 1985 c.613 §11; 1989 c.330 §6; repealed by 1991 c.96 §13 and 1991 c.459 §208] 309.034[1955 c.709 §8; repealed by 1971 c.377 §5 (309.035 enacted in lieu of 309.034)] 309.035[1971 c.377 §6 (enacted in lieu of 309.034); 1973 c.71 §1; 1975 c.753 §8; 1975 c.763 §2; 1979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in 1997] 309.036[1955 c.709 §§17, 18; 1971 c.377 §7; 1979 c.241 §39; 1981 c.804 §7; 1983 s.s. c.5 §12; 1985 c.613 §12; repealed by 1989 c.330 §19] 309.038[Formerly 309.030; 1981 c.804 §8; 1983 s.s. c.5 §13; 1985 c.318 §4; repealed by 1989 c.330 §19] 309.040[Amended by 1953 c.714 §3; 1959 c.666 §2; 1981 c.804 §9; 1983 c.603 §1; repealed by 1989 c.330 §19] 309.045[1977 c.219 §2; 1979 c.725 §2; 1981 c.804 §10; 1983 s.s. c.5 §14; 1985 c.318 §5; 1989 c.330 §8; 1991 c.459 §193; renumbered 309.021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[Repealed by 2025 c.36 §1] 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 309.550 [Renumbered 311.658]

(Penalties)

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2026-01-01

2025 Oregon Revised Statutes — official online source