OAR 150-311-0140
What Is a Clerical Error

(1)

Clerical errors are those procedural or recording errors which do not require the use of judgment or subjective decision making for their correction. A clerical error is an arithmetic or copying error or an omission on the roll or misstatement of property value that is apparent from assessor office records without speculation or conjecture, assumption or presumption, and that is correctable without the use of appraisal judgment or the necessity to view the property.

(2)

Clerical errors are those which, had they been discovered by the assessor prior to the certification of the assessment and tax roll of the year of assessment, would have been corrected as a matter of course.

(3)

An error is a clerical error or omission on the roll if all the facts necessary to correct the error or omission on the roll are contained in the records and could be readily determined by an impartial person examining these records.

(a)

Records include, but are not limited to, field notes, the assessment roll, tax cards, deeds, vouchers and appraisal cards and jackets, which are regularly maintained by the assessor’s office and used to determine value.
Example 1: “A” owns a parcel of land with a house on it. “A” divides the land and sells part to “B,” but retains that part of the land with the house. The assessor places the value of the house on “B’s” land. The value of the house was placed upon the wrong tax lot. It was not, in the words of 311.207 “from any cause been omitted, in whole or in part, from assessment and taxation on the current assessment and tax rolls …” It’s on the roll but on the wrong account. Thus, the property was never actually omitted from the roll but clerically placed on the wrong parcel of land.
This comes within the definition of clerical error because it can be corrected solely from the records of the assessor as these records reflect the correct situation which, if discovered by the assessor before certification of the assessment and tax roll, would have been corrected as a matter or course and is correctable without the use of appraisal judgment or the necessity to view the property.
Example 2: A tract of land was zoned agricultural prior to April. Late in April of the same year, this property was rezoned to residential, appraised, and billed accordingly. In July of the same year, the Planning Commission again caused the property to be rezoned to agricultural. When it was reappraised in a later year, the appraiser overlooked the rezoning and appraised the tract on the basis of a residential zone, thus giving it a higher valuation.
Evidence shows that at the last appraisal the appraisal jacket of the taxpayer’s property had the residential zone still on the outside but that there was a note inside of the appraisal jacket indicating the agricultural zoning. Had the appraiser looked inside of the jacket, the appraiser would have seen the latest rezoning note and would not have relied on the residential zone on the outside of the jacket.
This comes within the definition of clerical error because it can be corrected solely from the records of the assessor as these records reflect the correct situation which, if discovered before certification of the assessment and tax roll, would have been corrected as a matter of course. The correction can be made without the use of appraisal judgment or the necessity to view the property because the correct value (i.e., value based on an agricultural zone) appears in the records of the assessor.

Source: Rule 150-311-0140 — What Is a Clerical Error, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-311-0140.

150–311–0100
Applying Offsets to Ad Valorem Tax Levies 150–311–0110
Form of Roll Changes and Notations 150–311–0140
What Is a Clerical Error 150–311–0150
Error Corrections and Valuation Judgment Under ORS 311.205 150–311–0160
Roll Correction for Nonexistent Property 150–311–0170
What is an “Error or Omission on the Roll of Any Kind” 150–311–0180
Corrections to County Assessment and Tax Rolls Made Under ORS 311.206 150–311–0190
Taxes Added to the Tax Roll as a Result of Error Correction 150–311–0200
Definition of “Distribute in the Same Manner as Other ad Valorem Property Taxes Imposed on the Property” for Error Corrections 150–311–0210
Property Subject to Assessment as Omitted Property 150–311–0220
Date Roll Corrected 150–311–0230
Definitions 150–311–0240
Procedure to Correct MAV When Square Footage Error Exists 150–311–0250
Contents of Property Tax Statements 150–311–0260
Prepayment of Property Taxes 150–311–0350
Written Direction Required for Payment Application from Agents Who Pay Taxes on Behalf of Taxpayer 150–311–0360
Monthly Tax Distributions to Districts 150–311–0500
Discount on Taxes as a Result of Addition of Current Year Value under ORS 311.208 150–311–0520
Date Property Becomes Exempt when Foreclosed by City for Delinquent Assessment Liens 150–311–0530
Interest on City Foreclosed Property 150–311–0540
“Certificate of Delinquency” Defined 150–311–0550
Interest on State of Oregon Foreclosed Property 150–311–0560
Fee for Service of Warrant Under ORS 311.605 to ORS 311.635 150–311–0570
Charges on the Personal Property Warrant 150–311–0650
Homestead Requirements 150–311–0656
Deferral criteria when applying with a reverse mortgage 150–311–0660
Data Requirements for Property Description on Tax Deferral Application 150–311–0670
Deferred Taxes Paid by the Department 150–311–0680
Senior Citizen’s Deferred Tax Lien Estimate 150–311–0690
Timing and Repayment of Disqualified, Cancelled or Inactivated Accounts Under the Property Tax Deferral Program 150–311–0700
Election by Spouse to Continue Tax Deferral 150–311–0710
Voluntary Payments on Property Tax Deferral Accounts 150–311–0720
Taxes Unpaid Before Approval of Senior Deferral Application 150–311–0730
Data Requirements for Property Description on Special Assessments Application 150–311–0740
Recording Special Assessment Deferral Liens in County 150–311–0750
Assessment District’s Responsibility to Collect Payments 150–311–0760
Process for Determining Recipient of Property Tax Refund 150–311–0770
Refunds Paid from the Unsegregated Tax Account 150–311–0780
Credit Balance Adjustment 150–311–0790
Refund Reserve Account 150–311–0800
Calculation of Interest on Refund 150–311–0810
Value Used to Activate Refund Reserve Account 150–311–0820
Prepayment of Ad Valorem Taxes, Computation of Accrued Interest, Allocation of Pay 150–311–0830
Determination of the Real Market Value Reduction Amount
Last Updated

Jun. 8, 2021

Rule 150-311-0140’s source at or​.us