OAR 150-309-0100
Board of Property Tax Appeals (BOPTA) Defective and Amended Petition Process


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)).

(1)

The clerk of BOPTA will review the filed petitions for compliance with OAR 150-3090090.

(2)

If the petition is defective, the clerk will provide written notice to the petitioner unless a representative is named on the petition. If a representative is named on the petition, the clerk will provide written notice to the petitioner’s representative. The notice may be personally delivered or mailed to the mailing address on the petition. If the petitioner’s representative has not provided a mailing address and the notice cannot be personally delivered, the clerk will provide notice of the defective petition to the petitioner.

(3)

The notice must include the following information:

(a)

The nature of the defect,

(b)

The time allowed by section (4) or section (6) of this rule to correct the defect, and

(c)

A statement that failure to correct the defect within the time allowed will result in dismissal of the appeal without further notice.

(4)

If the board clerk provides notice of a defective petition by mailing or personal delivery more than 20 days before the last day of the board session described in ORS 309.026 (Sessions), the petitioner or petitioner’s representative has 20 days from the date the notice of defective petition was mailed or personally delivered, or until the last day for filing a petition with BOPTA, whichever is later, to correct the defect. Time is computed from the first day following the date the written notice was mailed or personally delivered and includes the last day unless the last day falls on a legal holiday, Saturday, or Sunday. The time is then extended to the next working day. Corrected petitions may be faxed to the county clerk and will be considered timely filed under the guidelines listed in Section (4) of OAR 150-309-0070 (Filing Petitions With The Board of Property Tax Appeals (BOPTA)).

(5)

If the board clerk provides notice of a defective petition by mailing or personal delivery within 20 days of the last day of the board session described in ORS 309.026 (Sessions), the board clerk may give the notice described in section (3) of this rule by any practical means such as telephone, fax, or letter. In this circumstance, the petitioner or petitioner’s representative has until 3:00 p.m. of the last day of the board session to file an amended petition correcting the defect. However, if the petitioner or petitioner’s representative appears at the hearing, all corrections must be made at that time.

(6)

The board must dismiss the petition as defective if the petitioner or petitioner’s representative does not correct the petition within the time periods prescribed in Sections (4) and (6) of this rule.

(7)

In addition to amending a petition to comply with OAR 150-309-0090 (Contents of Board of Property Tax Appeals (BOPTA) Petitions) under (4) above, any petition may be amended up to and including the time of the hearing for the following reasons:

(a)

To add or delete land or improvements that are components of the account originally appealed.

(b)

To add a separate account that together with the original account appealed creates a “parcel” within the meaning of OAR 150-308-1140 (Qualified Specially Assessed Homesite Valuation). A petition may not be amended to include a separate account that is not part of an identified parcel.

(c)

To add a manufactured structure account that is sited on the original account under appeal.

(d)

To designate or change an authorized representative.

(e)

To change the value requested.

Source: Rule 150-309-0100 — Board of Property Tax Appeals (BOPTA) Defective and Amended Petition Process, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-309-0100.

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 150-309-0100’s source at or​.us