OAR 150-309-0020
Record of Board of Property Tax Appeals Meetings


An administrative record of the proceedings of the board of property tax appeals must be kept by the county clerk.

(1)

The record must be kept in a manner that meets the retention requirements of OAR chapter 166.

(a)

The record of board proceedings may be either a written summary or audio recording.

(b)

The records must be organized in a manner that facilitates retrieval of a particular proceeding such as by date of meeting, name of petitioner, or assigned number.

(c)

The record may be maintained as a separate record called Board of Property Tax Appeals Proceedings.

(2)

The administrative record of the board must include, but is not limited to:

(a)

A copy of the order appointing board members to the pools described in ORS 309.067 (Pool of members) or a copy of the minutes of the meeting of the county governing body during which the pools were appointed;

(b)

Oaths of office of members;

(c)

Verification of training;

(d)

Designation of legal counsel, if appropriate;

(e)

Affidavit of publication of notice of session and copies of all published notices;

(f)

Record of appointment of board appraiser, if applicable;

(g)

Daily or weekly agendas; and

(h)

Summary of actions required by OAR 150-309-0260 (Administration of Appeals Process).

(3)

The individual record of each meeting held during which the board makes a decision or obtains material that will be used in making a decision, must include, but is not limited to:

(a)

The date of the meeting;

(b)

A list of those present, including all members and any person who presents evidence;

(c)

The substance of any discussion on any matter;

(d)

All material presented as evidence;

(e)

All motions and who made them;

(f)

Results of all votes and how each member voted;

(g)

Petitions, marked with date received and assigned number;

(h)

Authorizations to represent or powers of attorney;

(i)

Defective petition notices, if applicable;

(j)

Hearing notices, if applicable;

(k)

The board’s order, which must contain the original or facsimile signatures, including orders issued pursuant to stipulations filed at or after the time the board convenes;

(L)

Stipulations filed at or after the time the board convenes;

(m)

Stipulations filed with the clerk of the board under ORS 308.242 (Assessor’s authority to change roll after September 25 limited)(3); and

(n)

Requests to withdraw a petition.
[Publications: The publication referred to or incorporated by reference in this rule is available from the Department of Revenue pursuant to ORS 183.360 (Publication of rules and orders)(2) and 183.355 (Filing and taking effect of rules)(6).]

Source: Rule 150-309-0020 — Record of Board of Property Tax Appeals Meetings, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-309-0020.

150‑309‑0010
Training for Board of Property Tax Appeals (BOPTA) Members
150‑309‑0020
Record of Board of Property Tax Appeals Meetings
150‑309‑0030
Limitations on Increase in Value by Board of Property Tax Appeals
150‑309‑0040
BoPTA Lack of Jurisdiction for Designated Utilities and Companies Assessed by the Department
150‑309‑0050
Nonoffice-holding Residents Appointed to Board of Property Tax Appeals (BOPTA) Pools
150‑309‑0060
Records Included in Journal of Governing Body
150‑309‑0070
Filing Petitions With The Board of Property Tax Appeals (BOPTA)
150‑309‑0080
Withdrawing Petitions Filed with a Board of Property Tax Appeals
150‑309‑0090
Contents of Board of Property Tax Appeals (BOPTA) Petitions
150‑309‑0100
Board of Property Tax Appeals (BOPTA) Defective and Amended Petition Process
150‑309‑0110
Those Authorized to Sign Petitions to the Board of Property Tax Appeals (BOPTA)
150‑309‑0120
BOPTA Hearing Notice Mailed to Representative
150‑309‑0130
Definition of Person Who Holds an Interest in the Property and Procedures for Transfers of Ownership or Interest
150‑309‑0140
Board of Property Tax Appeals (BOPTA) Procedures When Roll Changed after Petition is Filed
150‑309‑0150
Contents of Board Order for Property not Specially Assessed
150‑309‑0160
Mailing of Board Orders
150‑309‑0170
Adjustments to Personal Property Value
150‑309‑0180
Disposition of Appeals of Property Assessed as an Undivided Interest
150‑309‑0190
Adjudicated Value Calculation for Centrally Assessed Property
150‑309‑0200
Adjudicated Value Applied to Component Appealed
150‑309‑0210
Trending and Indexing an Adjudicated Value
150‑309‑0220
Additions, Remodeling and Rehabilitation
150‑309‑0230
Assessor’s Ratio Study for Tax Purposes: Definitions
150‑309‑0240
Contents of the Assessor’s Certified Ratio Study
150‑309‑0250
Preparation of the Sales Ratio Study
150‑309‑0260
Administration of Appeals Process
150‑309.360
Migrated from Repeals and Renumbers file
Last Updated

Jun. 24, 2021

Rule 150-309-0020’s source at or​.us