Board of Property Tax Appeals
Record of proceedings
- legal advisor
- appraiser assistance
(1)The board of property tax appeals shall keep a written or audio record of all proceedings. Notwithstanding ORS 192.650 (Recording or written minutes required), no written minutes need be made.
(2)The county clerk, as described in ORS 306.005 (Definitions applicable to property tax laws), shall serve as clerk of the board. The clerk or deputy clerk shall attend sessions of the board at the discretion of the board as approved by the clerk.
(3)The district attorney or the county counsel, at the discretion of the county clerk, shall be the legal advisor of the board unless there is a potential conflict of interest in the district attorney or county counsel serving as the legal advisor. If there is a potential conflict of interest, the county clerk may appoint independent counsel to serve as the legal advisor of the board. The legal advisor of the board, or the legal advisor’s deputy, may attend all sessions of the board.
(4)At the discretion of the county clerk, the board may hire one or more appraisers registered under ORS 308.010 (Registered appraiser requirements), or licensed or certified under ORS 674.310 (Duties and powers of board), and not otherwise employed by the county, and other necessary personnel for the purpose of aiding the board in carrying out its functions and duties under ORS 309.026 (Sessions). The boards of the various counties may make such reciprocal arrangements for the exchange of appraisers with other counties as will most effectively carry out the functions and duties of the boards. [1953 c.714 §3; 1955 c.709 §3; 1957 c.326 §2; 1971 c.377 §2; 1973 c.336 §1; 1981 c.804 §2; 1989 c.330 §16; 1991 c.5 §24; 1991 c.459 §189; 1993 c.270 §40; 1993 c.498 §3; 1997 c.541 §225a; 2001 c.511 §2; 2005 c.94 §59]
Law Review Citations
5 EL 516 (1975)