OAR 150-309-0090
Contents of Board of Property Tax Appeals (BOPTA) Petitions


(1)

For purposes of this rule, “petitioner” is used as defined in OAR 150-309-0110 (Those Authorized to Sign Petitions to the Board of Property Tax Appeals (BOPTA)).

(2)

The purpose of a petition is to inform BOPTA and the assessor of the nature of the claim for relief. For this reason, petitions must include the following information:

(a)

Petitioner’s name and address.

(b)

Facts on which the appeal is based.

(c)

The value of the property as requested by petitioner.

(d)

The value on the current tax roll that is being appealed. If a copy of the tax statement is attached, the value being appealed need not be included on the petition.

(e)

The assessor’s account number for the property. The assessor’s account number may be a unique identification number or a map and tax lot number. If a copy of the tax statement is attached, the account number need not be included on the petition.

(f)

For personal property, a list of the individual items, or categories and schedules that identifies the property being appealed and the values requested.

(g)

The name of petitioner’s authorized representative (if applicable).

(h)

The mailing address of the petitioner or the petitioner’s authorized representative where the hearing notice and order are to be mailed.

(i)

Notation of whether the petitioner or petitioner’s authorized representative wishes to be present at the hearing.

(j)

A written declaration that the contents of the petition are true and made subject to the statutory penalties for false swearing.

(k)

The signature of petitioner or petitioner’s authorized representative.

Source: Rule 150-309-0090 — Contents of Board of Property Tax Appeals (BOPTA) Petitions, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-309-0090.

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. 8, 2021

Rule 150-309-0090’s source at or​.us