OAR 150-309-0170
Adjustments to Personal Property Value

Whenever the board of property tax appeals reduces personal property value, the order shall list the real market value of the individual items or categories/schedules as submitted on the petition, and the values ordered by the board.
Example 1: If the petitioner is appealing the value of a single item of personal property, the order shall list the real market value on the tax roll of the item being appealed; the real market value of the item as corrected or sustained by the board; the total real market value on the tax roll of all property assessed to the account; and the total real market value of all property assessed to the account as corrected or sustained by the board.
Example 2: If the petitioner is appealing all of the items in a schedule as listed in the personal property return filed under ORS 308.290 (Returns), the board’s order shall show the total real market value on the tax roll of the personal property listed in the schedule; the total real market value for the schedule as corrected or sustained by the board; the total real market value on the tax roll of all property assessed to the account; and the total real market value of all property assessed to the account as corrected or sustained by the board.
Example 3: If the basis of the appeal is the model year, purchase date and price, or the valuation factor used to arrive at the value of any or all of the items in all five schedules, the board’s order shall state the basis for any changes.

Source: Rule 150-309-0170 — Adjustments to Personal Property Value, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-309-0170.

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 150-309-0170’s source at or​.us