Assessment of Property for Taxation

ORS 308.990
Penalties


(1)

Violation of ORS 308.320 (Oath of assessor upon completion of assessment roll) (3) or of ORS 308.330 (Duty of assessor to assess properly) is a Class A misdemeanor. The judgment of conviction of any assessor for such a violation shall of itself work a forfeiture of the office of the assessor.

(2)

Any taxpayer or managing officer thereof who fails to furnish, after written demand so to do by the assessor or the county board of property tax appeals having jurisdiction or the Department of Revenue, any information or, upon like demand, fails to produce any books, records, papers or documents required by ORS 308.285 (Requiring taxpayer to furnish list of taxable property) or 308.335 (Department testing work of county assessors) to be furnished by the taxpayer or managing officer to the county assessor, the county board of property tax appeals or the Department of Revenue, commits a Class A misdemeanor.

(3)

Any person, firm, association or corporation, or agent or managing officer thereof, who presents or furnishes to the Director of the Department of Revenue any statement, required by ORS 308.335 (Department testing work of county assessors) or required by the director under the authority of ORS 308.335 (Department testing work of county assessors), that is willfully false or fraudulent, commits a Class A violation.

(4)

Any person who willfully presents or furnishes to the director any statement required by ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) that is false or fraudulent commits perjury and, upon conviction, shall be punished as otherwise provided by law for such crime.

(5)

Subject to ORS 153.022 (Authority of agency to specify rule violation as particular level of violation), any willful violation of ORS 308.413 (Confidential information furnished under ORS 308.411) or of any rules adopted under ORS 308.413 (Confidential information furnished under ORS 308.411) is a Class A misdemeanor. [Subsections (3) and (4) of 1959 Replacement Part enacted as 1955 c.488 §2; subsections (3) and (4) of 1959 Replacement Part renumbered as part of 321.991 (Penalty); subsection (7) enacted as 1969 c.605 §58; 1971 c.529 §33; 1977 c.884 §11; subsection (5) enacted as 1981 c.139 §4; 1997 c.154 §44; 1997 c.541 §88; 1999 c.21 §22; 1999 c.1051 §174; 2011 c.597 §83]
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Chapter 308

Notes of Decisions

Programs administered by Department of Revenue that allow preferential assessment for farm and forestland are not "programs affecting land use" and are not subject to requirement of statewide goal and local comprehensive plan compliance under ORS 197.180. Springer v. LCDC, 111 Or App 262, 826 P2d 54 (1992), Sup Ct review denied

Atty. Gen. Opinions

Application of Article XI, section 11b of Oregon Constitution to this chapter, (1990) Vol 46, p 388

Law Review Citations

5 EL 516 (1975)


Source

Last accessed
Jun. 26, 2021