ORS 307.533
Review
- correction of tax rolls
- payment of tax after exemption terminates
(1)
Review of a denial of an application under ORS 307.527 (Ordinance or resolution approving or disapproving application), or of the termination of an exemption under ORS 307.529 (Notice of proposed termination of exemption), shall be as provided by ORS 34.010 (Former writ of certiorari as writ of review) to 34.100 (Power of court on review).(2)
If no review of the termination of an exemption as provided in subsection (1) of this section is effected, or upon final adjudication, the county officials having possession of the assessment and tax rolls shall correct the rolls in the manner provided for omitted property under ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) to provide for the assessment and taxation of any property for which exemption was terminated by the governing body or by a court, in accordance with the finding of the governing body or the court as to the assessment year in which the exemption is first to be terminated. The county assessor shall make such valuation of the property as shall be necessary to permit such correction of the rolls. The owner may appeal any such valuation in the same manner as provided for appeals under ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll).(3)
Where there has been a failure to comply with ORS 307.529 (Notice of proposed termination of exemption), the property shall become taxable beginning January 1 of the first assessment year following the date on which the noncompliance first occurred. Any additional taxes becoming due shall be payable without interest if paid in the period prior to the 16th day of the month next following the month of correction. If not paid within such period, the additional taxes shall be delinquent on the date they would normally have become delinquent if timely extended on the roll or rolls in the year or years for which the correction was made. [1989 c.803 §10; 1991 c.459 §67; 1991 c.930 §9; 1997 c.541 §131]
Source:
Section 307.533 — Review; correction of tax rolls; payment of tax after exemption terminates, https://www.oregonlegislature.gov/bills_laws/ors/ors307.html.
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