OAR 150-309-0140
Board of Property Tax Appeals (BOPTA) Procedures When Roll Changed after Petition is Filed

(1)

If the assessor reduces the value of property under ORS 308.242 (Assessor’s authority to change roll after September 25 limited)(2) after a petition has been filed with BOPTA, but prior to January 1 of the tax year, or under ORS 311.205 (Correcting errors or omissions in rolls), prior to the time the board convenes, and in neither case is a stipulation filed with the board prior to the time the board convenes, the board will act on the petition in the following manner:

(a)

The board will schedule a hearing and notify the petitioner of the time and place the board will meet to resolve the petition.

(b)

If the value requested in the petition is higher than or equal to the adjusted value, the board must issue an order dismissing the petition.

(c)

If the value requested in the petition is lower than the adjusted value, the board must review the adjusted value and issue an order sustaining or correcting the adjusted value.

(2)

Not withstanding (1)(b) of this rule, the board will issue an order to sustain or reduce the adjusted value if the petitioner amends the value requested pursuant to section 5 of OAR 150-309-0100 (Board of Property Tax Appeals (BOPTA) Defective and Amended Petition Process) prior to or during the board hearing.

(3)

This rule is effective January 1, 2016.

Source: Rule 150-309-0140 — Board of Property Tax Appeals (BOPTA) Procedures When Roll Changed after Petition is Filed, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-309-0140.

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 150-309-0140’s source at or​.us