USA Statutes : oregon
Title : TITLE 28 PUBLIC FINANCIAL ADMINISTRATION
Chapter : Chapter 309 Board of Property Tax Appeals; Ratio Studies
Except as provided by subsections (3) and (4) of this section:
(a) The board of property tax appeals 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 one member of the pool described in ORS 309.067
(1)(a) and two members of the pool described in ORS 309.067 (1)(b).
(b) Additional boards of property tax appeals may be selected by
the county clerk if necessary for the efficient conduct of business. Each
additional board shall consist of one member of the pool described in ORS
309.067 (1)(a), or under subsection (5) of this section, and two members
of the pool described in ORS 309.067 (1)(b).
(2) The term of each member of a county board of property tax
appeals shall begin on the date of appointment and shall end on the June
30 next following appointment or when the member resigns or is replaced
under subsection (4) of this section, whichever occurs first.
(3) The chairperson of the board shall be the member of the county
governing body, if present. If the governing body member is replaced as
provided under subsection (4) of this section, the governing body
member’s replacement shall be the chairperson unless the board votes
unanimously to elect one of the other nonoffice-holding members present
as chairperson of the board. A quorum shall be a minimum of two members.
(4) In the event of the inability or unwillingness of any member to
serve, such indisposition continuing for more than seven consecutive
days, the member shall be replaced in the manner of an original
(5) In any county:
(a) The county governing body may appoint one nonoffice-holding
county resident to serve on a board instead of appointing a member of the
county governing body.
(b) Any nonoffice-holding county resident appointed to the pool may
serve on any board as needed for the efficient conduct of business.
(6) A particular member of a board shall not participate in the
determination of a petition after the hearing if the board member did not
hear and consider, as a member of the board, the evidence presented at
the hearing. [Amended by 1953 c.714 §3; 1955 c.709 §1; 1957 c.326 §1;
1967 c.142 §1; 1971 c.363 §1; 1973 c.61 §3; 1973 c.372 §1; 1979 c.725 §1;
1985 c.318 §2; 1989 c.330 §2; 1991 c.459 §186; 1995 c.226 §6; 1997 c.541
(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 of
appointment. The department by rule may prescribe alternative methods of
training on the basis of educational effectiveness, cost and
accessibility to members.
(2) Provision shall be made in the county budget for the following:
(a) An amount sufficient to defray the reasonable expenses of the
boards, including a per diem allowance.
(b) An amount sufficient to defray the necessary traveling and
living expenses of each person whose name appears in the pools described
in ORS 309.067 while completing training approved by the Department of
Revenue as required under subsection (1) of this section.
(c) An amount sufficient to compensate any appraiser hired by the
board under ORS 309.024. [1953 c.714 §3; 1955 c.709 §2; 1989 c.330 §3;
1991 c.459 §188; 1995 c.226 §7; 1995 c.293 §11; 1997 c.541 §225; 2001
c.511 §1](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 made.
(2) 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.
(3) The district attorney or the county counsel, at the discretion
of the county clerk, shall be the legal advisor of the board unless there
is a potential conflict of interest in the district attorney or county
counsel serving as the legal advisor. If there is a potential conflict of
interest, the county clerk may appoint independent counsel to serve as
the legal advisor of the board. The legal advisor of the board, or the
legal advisor’s deputy, may attend all sessions of the board.
(4) At the discretion of the county clerk, the board may hire one
or more appraisers registered under ORS 308.010, or licensed or certified
under ORS 674.310, and not otherwise employed by the county, and other
necessary personnel for the purpose of aiding the board in carrying out
its functions and duties under ORS 309.026. The boards of the various
counties may make such reciprocal arrangements for the exchange of
appraisers with other counties as will most effectively carry out the
functions and duties of the boards. [1953 c.714 §3; 1955 c.709 §3; 1957
c.326 §2; 1971 c.377 §2; 1973 c.336 §1; 1981 c.804 §2; 1989 c.330 §16;
1991 c.5 §24; 1991 c.459 §189; 1993 c.270 §40; 1993 c.498 §3; 1997 c.541
§225a; 2001 c.511 §2; 2005 c.94 §59](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 at a specified
time and place to hear the appeals specified in ORS 309.026.
(2)(a) The notice provided under this section shall be given by
three weekly publications in a newspaper of general circulation in the
county or, if there is no newspaper of general circulation, then by
posting notices in six conspicuous places in the county.
(b) Proof of notice shall be made. If the notice is published in a
newspaper, proof thereof shall be made by affidavit as provided by law,
filed in the office of the county clerk on or before the day on which the
board is to convene. If the notice is posted, proof of notice shall be
made by the affidavit of the clerk of the board, setting out the time,
manner and place of posting the notices, similarly filed in the office of
the county clerk.
(3) Persons interested shall appear at the time and place appointed
in the notice. [1991 c.459 §194a; 1997 c.541 §226; 1999 c.579 §9]Note: 309.025 was enacted into law by the Legislative Assembly but
was not added to or made a part of ORS chapter 309 by legislative action.
See Preface to Oregon Revised Statutes for further explanation.(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
(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) or 308.428;
(b) The real market value of property as of January 1 or as
determined under ORS 308.146 (6)(a) or 308.428;
(c) The maximum assessed value of property as of January 1 or as
determined under ORS 308.146 (5)(a) and 308.428; 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. [1955 c.709 §4;
1957 c.326 §3; 1959 c.519 §3; 1971 c.377 §3; 1975 c.753 §3; 1979 c.241
§35; 1981 c.804 §3; 1983 s.s. c.5 §9; 1985 c.318 §3; 1989 c.330 §4; 1991
c.459 §190; 1993 c.270 §41; 1997 c.541 §227; 1999 c.579 §10; 1999 c.655
§5; 2001 c.422 §1] (1) The county governing body shall
(a) 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 board of property tax appeals.
(b) A pool of nonoffice-holding residents of the county who are not
employees of the county or of any taxing district within the county and
who are eligible and willing to serve as members of the county board of
property tax appeals.
(2) The number of names placed in pools shall be sufficient to meet
the projected needs for board members for the term of appointment for
which the pools are prepared.
(3) The pools shall contain the names, addresses and telephone
numbers of the persons in the pools and shall include a brief description
of the training under ORS 309.022 in which the person has or will have
participated before any term as a board member begins. The pools of
appointed persons shall be filed in the records of the county clerk.
(4) A newly filed pool of names shall take precedence over any
previously filed pool of names. The county governing body shall designate
the date when a newly filed pool of names shall become effective. After a
newly prepared pool of names becomes effective, board members shall not
be selected from a previously filed pool of names.
(5) The appointment of pools described in this section shall be
made by the county governing body on or before October 15 of each year or
at any other time upon the request of the county clerk at a regular
meeting of the governing body or at a special meeting called by the
chairperson of the county governing body.
(6) Appointments made under this section shall be in writing and
shall designate the pool to which the member was appointed. [1995 c.226
§2; 1997 c.541 §229] 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 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. [Amended by
1979 c.241 §41; 1981 c.804 §13; 1991 c.459 §195; 1995 c.226 §9; 1997
c.541 §230] 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 309.140;
1995 c.226 §10; 1997 c.541 §231](Appeals of Value)(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 pay taxes imposed on the property, may petition
the board of property tax appeals for relief as authorized under ORS
309.026. As used in this subsection, an interest that obligates the
person to pay taxes includes a contract, lease or other intervening
(2) Petitions filed under this section shall be filed with the
clerk of the board during the period following the date the tax
statements are mailed for the current tax year and ending December 31.
(3) Each petition shall:
(a) Be made in writing.
(b) State the facts and the grounds upon which the petition is made.
(c) Be signed and verified by the oath of a person described in
subsection (1) or (4) of this section.
(d) State the address to which notice of the action of the board
shall be sent. The notice may be sent to a person described in subsection
(1) or (4) of this section.
(e) State if the petitioner or a representative desires to appear
at a hearing before the board.
(4)(a) The following persons may sign a petition and appear before
the board on behalf of a person described in subsection (1) of this
(A) A relative, as defined by rule adopted by the Department of
Revenue, of an owner of the property.
(B) A person duly qualified to practice law or public accountancy
in this state.
(C) A legal guardian or conservator who is acting on behalf of an
owner of the property.
(D) A real estate broker or principal real estate broker licensed
under ORS 696.022.
(E) A state certified appraiser or a state licensed appraiser under
ORS 674.310 or a registered appraiser under ORS 308.010.
(F) The lessee of the property.
(G) An attorney-in-fact under a general power of attorney executed
by a principal who is an owner of the property.
(b) A petition signed by a person described in this subsection,
other than a legal guardian or conservator of a property owner, an
attorney-in-fact described in paragraph (a)(G) of this subsection or a
person duly qualified to practice law in this state, shall include
written and signed authorization from the owner or other person described
in subsection (1) of this section for the person to act on their behalf.
(c) In the case of a petition signed by a legal guardian or
conservator, the board may request the guardian or conservator to
authenticate the guardianship or conservatorship.
(d) In the case of a petition signed by an attorney-in-fact
described in paragraph (a)(G) of this subsection, the petition shall be
accompanied by a copy of the general power of attorney.
(5) If the petitioner has requested a hearing before the board, the
board shall give such petitioner at least five days’ written notice of
the time and place to appear. If the board denies any petition upon the
grounds that it does not meet the requirements of subsection (3) of this
section, it shall issue a written order rejecting the petition and set
forth in the order the reasons the board considered the petition to be
(6) Notwithstanding ORS 9.160 or 9.320, the owner or other person
described in subsection (1) of this section may appear and represent
himself or herself at the hearing before the board, or may be represented
at the hearing by any authorized person described in subsection (4) of
this section. [Amended by 1955 c.709 §14; 1959 c.56 §1; 1967 c.78 §5;
1969 c.561 §2; 1971 c.377 §9; 1973 c.402 §34; 1981 c.804 §16; 1983 c.603
§2; 1983 s.s. c.5 §16; 1987 c.808 §1; 1989 c.330 §12; 1991 c.5 §25; 1991
c.459 §196; 1993 c.270 §42; 1995 c.79 §136; 1995 c.467 §1; 1997 c.541
§232; 1999 c.579 §§11,11a; 2001 c.300 §60; 2003 c.120 §1] 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. [1997 c.154 §8](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, 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 address given in the
petition. When a copy of a board’s order is personally delivered to the
petitioner, the requirement to mail a copy of the order is waived. A copy
of each order shall be delivered to the assessor and the officer in
charge of the roll on the same day that the order is mailed or delivered
to the petitioner. The orders of a board shall specify what changes shall
be made in the tax roll, if any, and shall direct the officer in charge
of the roll to make them. The legal advisor of the board shall be
available to aid a board in the preparation of its orders.
(2) If a petition is filed with the board that is resolved by
stipulation under ORS 308.242 prior to the date the board convenes, the
stipulation shall be entered into the record of the board. The
requirements for recording by formal order, mailing and delivery under
subsection (1) of this section do not apply to a stipulation entered into
the record under this subsection. For all other purposes, a petition that
is resolved by stipulation under ORS 308.242 prior to the date the board
convenes shall be treated as if the petition had been withdrawn.
(3)(a) A board may issue amended orders to correct clerical errors
or errors of jurisdiction appearing in its original orders.
(b) A board may authorize a board member or clerk of the board to
amend board orders on behalf of the board for the purpose of correcting
(4) Amended orders correcting an error of jurisdiction may be
issued only during a board’s session, or by call of the chairperson.
(5) An amended order correcting a clerical error or an error of
jurisdiction must be made on or before June 30 of the year in which the
original order was issued by the board.
(6) The provisions of subsection (1) of this section shall apply to
amended orders, unless the context requires otherwise. Amended orders
shall be mailed to the petitioner and delivered to the assessor and the
officer in charge of the roll not later than five days after the
adjournment of a board’s meetings or five days after the date the order
is amended, whichever is later.
(7) The order of a board, other than an order relating to an
application to excuse liability for the penalty imposed under ORS
308.295, may be appealed to the magistrate division of the Oregon Tax
(8) As used in this section:
(a) “Clerical error” means an error in an order that either arises
from an error in the minutes of a board or is a failure to correctly
reflect the minutes of a board and that, had it been discovered prior to
the order being issued, would have been corrected as a matter of course.
In order to be a clerical error, the information necessary to make the
correction must be contained in the minutes of the board. Such errors
include, but are not limited to, arithmetic and copying errors and
omission or misstatement of identification of property.
(b) “Error of jurisdiction” means an error in an order resulting
from a board’s failure to correctly apply the board’s authority as
granted under ORS 309.026. [Amended by 1957 c.326 §6; 1959 c.666 §1; 1977
c.884 §14; 1981 c.804 §19; 1983 c.602 §1; 1985 c.318 §6; 1985 c.613 §23;
1989 c.330 §14; 1991 c.459 §198; 1993 c.498 §4; 1995 c.226 §11; 1997
c.541 §233; 1999 c.21 §23; 1999 c.340 §5; 1999 c.579 §12; 2001 c.114 §22;
2001 c.511 §3; 2003 c.35 §1](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 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 assessment and tax rolls for the five assessment
years next following the year for which the order is entered.
(2) Notwithstanding subsection (1) of this section, the following
adjustments may be made to the real market value during the period
described in subsection (1) of this section:
(a) Annual trending or indexing applied to all properties of the
same property class in the county, or within clearly defined areas of the
county under this chapter.
(b) Annual trending or depreciation factors applied to similar
(c) Additions or retirements based upon returns filed under ORS
(d) Additions, retirements or economic trending from the annual
valuations under ORS 308.505 to 308.665.
(e) Increases directly related to additions, remodeling or
rehabilitation made to property.
(f) Changes directly related to subdividing or partitioning the
(g) Changes directly related to rezoning the property and using the
property consistent with the rezoning.
(h) Property damaged, destroyed or otherwise subject to loss of
real market value.
(3) In the case of principal or secondary industrial property,
subsection (1) of this section does not apply to changes in real market
value as a result of:
(a) Annual trending or depreciation factors applied by type of
property to industrial or personal property;
(b) Additions or retirements based upon returns filed under ORS
(c) Property damaged, destroyed or otherwise subject to loss of
real market value.
(4) If, during the five-year period described in subsection (1) of
this section, another order correcting the real market value of the
property subject to subsection (1) of this section is entered, subsection
(1) of this section shall apply for the five years next following the
year the later order is entered. [1989 c.678 §2; 1991 c.459 §198a; 1995
c.650 §65; 1997 c.154 §§45,46; 1997 c.541 §§234,235; 1999 c.579 §28; 2001
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 board of property tax appeals, indicating the
change substantially “as ordered by the county board of property tax
appeals.” The entries shall be a part of the record of the action of the
board. [Amended by 1957 c.326 §7; 1981 c.804 §20; 1991 c.459 §199; 1997
c.541 §237]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 board of property tax appeals in the same manner that other
assessments of property are heard. [Amended by 1975 c.365 §2; 1981 c.804
§22; 1991 c.459 §201; 1995 c.226 §12; 1997 c.541 §238]SALES RATIO STUDIES AND DEPARTMENT OF REVENUE REVIEW(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 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 value shall be included with the
ratio study. The assessor shall file a certified copy of the sales data
and ratio study with the department, as prescribed by department rule.
(3) Not later than October 15 of each year the assessor shall file
with the clerk of the board of property tax appeals a copy of the ratio
study. [1975 c.753 §2; 1981 c.804 §23; 1985 c.613 §24; 1989 c.330 §18;
1991 c.459 §202; 1993 c.270 §43; 1997 c.541 §239; 1999 c.655 §7](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 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. Copies shall be sent to the
county governing body for their information. On or before July 15
following, the county assessor shall act upon the recommendations or
orders of the department, or notify the department in writing, of any
objections to the department’s recommendations or orders.
(2) After May 1, but prior to September 1, the department shall
examine the certified ratio study prepared by each county assessor under
ORS 309.200 and studies prepared by the department, to determine if the
value of all locally assessed taxable properties complies with the real
market value requirements of ORS 308.232. The assessor and the department
shall cooperate with each other to keep the department informed as to the
assessor’s needs and as to the status of the current assessment work. If,
in the judgment of the department, the attainment of the real market
value standard required under ORS 308.232 is in jeopardy, the department
shall notify the assessor in writing of the determination and the factors
giving rise to it, with the statement that if unfulfilled statutory
duties specified by the department are not met, the department shall take
action pursuant to this section. A copy of such notice shall be sent to
the county governing body, for its information. On or before September 1,
the department shall issue a written order to the assessor to adjust the
classes of property on the assessment roll:
(a) If the department finds that the ratio of all taxable
properties deviates more than five percent from the real market value
level required by ORS 308.232, the department shall order an adjustment
to the real market values that will result in compliance with ORS
308.232. The assessor shall apply the adjustment to real market values on
the assessment roll and compute corrected assessed values if necessary. A
tolerance of five percent from 100 percent may be presumed by the
department to meet the requirements of ORS 308.232. Notwithstanding
satisfactory compliance with the provisions of paragraph (b) of this
subsection, the department shall take any action necessary to achieve the
real market value level required by ORS 308.232.
(b) If the department finds that the real market value for any
class of property provided for under ORS 308.215 deviates more than 10
percent from 100 percent of real market value for the class, the
department shall order a change of values to bring the class to 100
percent of real market value. The order may be made applicable to the
class throughout the county or to the class in specific areas of the
county and may take into account variations caused by appraisals being
made in different years.
(c) If the department’s order results in a valuation increase, the
increase may be appealed in the manner provided by ORS 309.100.
(3) If the department orders an adjustment to the real market
values of property under subsection (2) of this section, the department
shall immediately give notice to the assessor, showing why the adjustment
is ordered. [Formerly 309.035; 2001 c.509 §1]ASSESSMENT ROLL SUMMARIES(General Provisions) As used in
ORS 309.330 to 309.400, “department” means the Department of Revenue. (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
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.
(2) The summary of the assessment roll shall be shown on forms
prescribed by the Department of Revenue with such classification of
property as the director shall specify. [Amended by 1969 c.520 §34; 1977
c.220 §1; 1981 c.804 §111; 1991 c.459 §202b] 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. [Amended by 1969 c.520 §35; 1977 c.220 §2] 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. [Amended
by 1991 c.459 §203a] 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. [Amended by 1969 c.520 §37; 1981 c.804 §25; 1985 c.761 §14;
1991 c.459 §203b; 1993 c.98 §14; 1997 c.541 §240](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 and to add property to the assessment roll.
(2) 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. [Amended by 1953 c.22 §2; 1991 c.96 §7; 1991 c.459 §204](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 law for the crime of perjury.
[Subsections (1) and (2) enacted as 1955 c.709 §15; 1969 c.520 §39; 1971
c.377 §11; 1981 c.804 §27; 2005 c.94 §60]