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.
(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.
(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.
(h)The use of the wrong property classification.
(i)The correction of an error or omission in the computation or application of the tax rate.
(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).
(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).
Rule 150-311-0170 — What is an “Error or Omission on the Roll of Any Kind”,