ORS 309.026
Sessions

  • hearing of petitions for reduction of property value
  • applications to waive penalty
  • adjournment

(1)

The board of property tax appeals may convene on or after the first Monday in February of each year, but not later than the date necessary for the board to complete the functions of the board by April 15. The board shall meet at the courthouse or courthouse annex. If the meeting place is other than the courthouse or annex, notice of the meeting place shall be posted daily in the courthouse. The board shall continue its sessions from day to day, exclusive of legal holidays, until the functions provided in subsections (2) and (3) of this section are completed.

(2)

The board shall hear petitions for the reduction of:

(a)

The assessed value or specially assessed value of property as of January 1 or as determined under ORS 308.146 (Determination of maximum assessed value and assessed value) (6)(a);

(b)

The real market value of property as of January 1 or as determined under ORS 308.146 (Determination of maximum assessed value and assessed value) (6)(a);

(c)

The maximum assessed value of property as of January 1 or as determined under ORS 308.146 (Determination of maximum assessed value and assessed value) (5)(a) or (8)(a); and

(d)

Corrections to value made under ORS 311.208 (Notice required when current roll corrections increase value).

(3)

The board shall hear petitions for the reduction of value as provided in subsection (2) of this section, but only if the value that is the subject of the petition was added to the roll prior to December 1 of the tax year.

(4)

The board shall consider applications to waive liability for all or a portion of the penalty imposed under ORS 308.295 (Penalties for failure to file real property or combined return on time) or 308.296 (Penalty for failure to file return reporting only personal property).

(5)

The board shall adjourn no later than April 15. [1955 c.709 §4; 1957 c.326 §3; 1959 c.519 §3; 1971 c.377 §3; 1975 c.753 §3; 1979 c.241 §35; 1981 c.804 §3; 1983 s.s. c.5 §9; 1985 c.318 §3; 1989 c.330 §4; 1991 c.459 §190; 1993 c.270 §41; 1997 c.541 §227; 1999 c.579 §10; 1999 c.655 §5; 2001 c.422 §1; 2009 c.443 §3; 2015 c.92 §4]

Source: Section 309.026 — Sessions; hearing of petitions for reduction of property value; applications to waive penalty; adjournment, https://www.­oregonlegislature.­gov/bills_laws/ors/ors309.­html.

Notes of Decisions

County board of property tax appeals has jurisdiction to hear valuation disputes regardless of whether issue is factual or legal. 23rd & Flanders LLC v. Multnomah County Assessor, 17 OTR 438 (2003)

Green check means up to date. Up to date

Current through early 2024

§ 309.026’s source at oregon​.gov