Property Taxation Generally

ORS 306.115
General supervision over property tax system

  • correction of assessment or tax rolls


(1)

The Department of Revenue shall exercise general supervision and control over the system of property taxation throughout the state. The department may do any act or give any order to any public officer or employee that the department deems necessary in the administration of the property tax laws so that all properties are taxed or are exempted from taxation according to the statutes and Constitutions of the State of Oregon and of the United States. Among other acts or orders deemed necessary by the department in exercising its supervisory powers, the department may order the correction of clerical errors, errors in valuation or the correction of any other kind of error or omission in an assessment or tax roll as provided under subsections (2) to (4) of this section.

(2)

The department may order a change or correction to the assessment or tax roll for the current tax year applicable to all real or personal property of the same class or in the same area if the order of the department is mailed not later than October 15 of the current tax year.

(3)

The department may order a change or correction applicable to a separate assessment of property to the assessment or tax roll for the current tax year and for either of the two tax years immediately preceding the current tax year if for the year to which the change or correction is applicable the department discovers reason to correct the roll which, in its discretion, it deems necessary to conform the roll to applicable law without regard to any failure to exercise a right of appeal.

(4)

Before ordering a change or correction to the assessment or tax roll under subsection (3) of this section, the department may determine whether any of the conditions specified in subsection (3) of this section exist in a particular case. If the department determines that one of the conditions specified does exist, the department shall hold a conference to determine whether to order a change or correction in the roll.

(5)

For purposes of this section, “current tax year” means the tax year in which the need for the change or correction is brought to the attention of the department.

(6)

The remedies provided under this section are in addition to all other remedies provided by law. [1983 c.605 §1; 1985 c.613 §18; 1987 c.656 §1; 1989 c.171 §42; 1991 c.5 §20; 1991 c.459 §32; 1995 c.650 §66; 1997 c.541 §89]

Notes of Decisions

Statute of limitations, restricting period of time during which taxes can be questioned, applies equally to both taxpayer and government. Running v. Dept. of Rev., 10 OTR 42 (1985)

This section does not authorize Department of Revenue to override filing requirements of senior citizens' property tax deferral. Phelps v. Dept. of Rev., 10 OTR 162 (1985)

Although "good and sufficient cause" includes reasonable reliance on misinformation provided by certain assessment or taxation staff, taxpayer cannot be misinformed unless he provides tax authority with enough information to be led awry. New Testament Baptist Church v. Dept. of Rev., 10 OTR 286 (1986)

Disqualification of property from special farm use assessment during pendency of bankruptcy proceeding did not violate automatic stay but was "notice" permitted by federal statute and this section could not rescue taxpayers from their untimely appeal of disqualification. Sanderson v. Dept. of Rev., 11 OTR 74 (1988)

Appeal under ORS 305.275 of alleged overvaluation of property in one tax year was insufficient to invoke Department's supervisory authority under this section to correct erroneous valuations made in earlier years. ESCO Corp. v. Dept. of Rev., 307 Or 639, 772 P2d 413 (1989)

Taxpayer's petition under this section is not "appeal" in usual sense but is notification to department of possible reason to correct tax roll. FSLIC v. Dept. of Rev., 11 OTR 389 (1990)

Additional year and property added to plaintiff's amended petition filed in January 1990 did not relate back to its original position of April 1989; Department of Revenue had authority under this provision to correct only tax roll for current assessment year and two preceding years. National Manufacturing, Inc. v. Dept. of Rev., 12 OTR 32 (1991)

Failure to furnish assessor copy of formal board order as required under ORS 309.110 is good and sufficient cause for assessor's failure to appeal value within time required under ORS 305.280 and assessor may appeal value ordered under this section. Umatilla County Assessor v. Dept. of Rev., 12 OTR 121 (1992)

Property owner negotiating sale of property to county did not have good and sufficient cause for failing to appeal value of property to county board of equalization. Simons v. Dept. of Rev., 12 OTR 229 (1992)

Owner's allocation of value for purpose of like-kind exchange is not adequate evidence of value under this section. Simons v. Dept. of Rev., 12 OTR 229 (1992)

Board of equalization order does not constitute adequate information supporting claim of gross error. Jones v. Dept. of Rev., 12 OTR 237 (1992), aff'd 315 Or 497, 847 P2d 407 (1993)

Board of equalization order does not address value of property for prior years. Jones v. Dept. of Rev., 12 OTR 237 (1992), aff'd 315 Or 497, 847 P2d 407 (1993)

If subsequent owner does not have interest in property until after appeal period expires, subsequent owner can never show good and sufficient cause for failing to appeal timely. Enterprise Rent-A-Car Co. v. Dept of Rev., 12 OTR 259 (1992)

If owner of property appeals assessed value of property and Department of Revenue issues order that becomes final, order by department binds subsequent owner. Enterprise Rent-A-Car Co. v. Dept of Rev., 12 OTR 259 (1992)

Federal law does not provide FDIC with extended period to appeal value of property acquired by foreclosure. FDIC v. Dept. of Rev., 12 OTR 373 (1993)

Exercise of supervisory power to correct extraordinary errors is matter of departmental discretion. Resolution Trust Corp. v. Dept. of Rev., 13 OTR 276 (1995)

Judicial review of Department of Revenue decision to change or correct roll is for abuse of discretion. ADC Kentrox v. Dept. of Revenue, 19 OTR 91 (2006)

Where parties agreed to total value of property but original land value used in calculating total value of property was in error, tax assessor was not prohibited from seeking correction of error in tax rolls. Willamette Estates II, LLC v. Dept. of Revenue, 357 Or 113, 346 P3d 1207 (2015)

Chapter 306

Atty. Gen. Opinions

Discussion of 1982 Ballot Measure 3 (one and one-half percent property tax limitation), (1982) Vol. 43, p 16

Law Review Citations

5 EL 516 (1975)


Source

Last accessed
Jun. 26, 2021