OAR 150-311-0170
What is an “Error or Omission on the Roll of Any Kind”

(1)

The officer may correct an error or omission on the roll of any kind if the correction does not require the exercise of valuation judgment. “Valuation judgment” includes but is not limited to selection of appraisal methodology or the estimation of functional and economic obsolescence adjustments. Errors or omissions that may be corrected under this subsection include, but are not limited to:

(a)

The elimination of an assessment to one taxpayer of property belonging to another on the assessment date.
Example 1: If a deed of a sale is never recorded, the assessor records would not reflect the new ownership. Because the records do not reflect the correct information, it is not correctable as a clerical error but is correctable as an error or omission on the roll of any kind.

(b)

The assessment of property more than once for the same year or assessment of nonexistent property.

(c)

The placement of property on the assessment and tax roll of the wrong county or assessment on behalf of the wrong jurisdiction.
Example 2: A utility company reported certain wire and pipe mileage as being in one code area when it was in fact located in another area.

(d)

The elimination or partial elimination of an assessment of property that is entitled to exemption from taxation or special assessment or entitled to partial exemption from taxation.

(e)

The elimination or partial elimination of an assessment of personal property resulting from an error made by the taxpayer on a personal property return if the personal property is entitled to exemption or is otherwise not taxable.

(f)

The correction of a value changed on appeal.

(g)

The application of an incorrect trending or indexing factor.
Example 3: The trending factor developed for the property class in the area is 115. Through a transposition, a factor of 151 is incorrectly applied. This is a correctable error.

(h)

The use of the wrong property classification.
Example 4: The property is an improved single family residential property that is classified 1-0-1. The property was incorrectly classed as a 2-0-1 and therefore received the wrong trend factor. Both the property classification and the trend factor may be corrected.
Example 5: The assessor has assessed farm property at market value on the belief that the zoning was not Exclusive Farm Use. Later the assessor discovers the land was in an Exclusive Farm Use Zone and should have been assessed at its farm use value. Because the records of the assessor failed to reflect the proper status of the property , this is not correctable as a clerical error. Because a correction can be made without the use of appraisal judgment, this is not a case of valuation judgment under ORS 311.205 (Correcting errors or omissions in rolls)(1)(b) and is correctable as an error or omission on the roll of another kind.
(i)
The correction of an error or omission in the computation or application of the tax rate.
Example 6: A tax rate error is correctable. A water district shares boundaries with a city. The city annexes property from the water district. The boundary change information was not filed timely with the assessor and the Department of Revenue and should not have been considered in the calculation of the taxes. The county should make the correction to the tax calculation and refund or assess the properties in the districts as appropriate so they have been assessed the correct amount of tax

(j)

The correction of an error or omission on the roll that arises from inaccurate reporting of assets, or of facts about assets by a taxpayer on a return filed under ORS 308.290 (Returns).
Example 7: A taxpayer reports a machinery asset on both its real and personal property accounts. The cost is double-reported for valuation purposes.
Example 8: A taxpayer reports assets transferred to the site at their net book value rather than original cost. The cost is inaccurately reported for valuation purposes.
This error or omission may be corrected only if the incorrect calculation of value was a result of a simple mathematical extension and does not require a new valuation judgment.

(A)

The error or omission may be corrected if the taxpayer subsequently provides accurate asset information, and if no additional or different valuation judgment is required to make the correction.

(B)

When a correction of inaccurate reporting of assets or of facts about assets by a taxpayer results in a reduction of tax and a refund under ORS 311.806 (Refund of taxes on real and personal property), no interest is paid under 311.812 (No interest on refunds under ORS 311.806).

Source: Rule 150-311-0170 — What is an “Error or Omission on the Roll of Any Kind”, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-311-0170.

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 150-311-0170’s source at or​.us