Collection of Property Taxes

ORS 311.205
Correcting errors or omissions in rolls

(1)

After the assessor certifies the assessment and tax roll to the tax collector, the officer in charge of the roll may correct errors or omissions in the roll to conform to the facts, as follows:

(a)

The officer may correct a clerical error. For purposes of this paragraph:

(A)

A clerical error is an error on the roll:
(i)(I) That arises from an error in the ad valorem tax records of the assessor, or the records of the Department of Revenue for property assessed under ORS 306.126 (Appraisal of industrial property by department); or

(II)

That is a failure to correctly reflect the ad valorem tax records of the assessor, or the records of the department for property assessed under ORS 306.126 (Appraisal of industrial property by department);

(ii)

That, had it been discovered by the assessor or the department prior to the certification of the assessment and tax roll of the year of assessment, would have been corrected as a matter of course; and

(iii)

For which the information necessary to make the correction is contained in the records.

(B)

Clerical errors include, but are not limited to, arithmetic and copying errors and the omission or misstatement of a land, improvement or other property value on the roll.
(b)(A) The officer may correct an error in valuation judgment at any time in any account when an appeal has been filed in the tax court alleging that the value on the roll is incorrect, if the correction results in a reduction of the tax owed on the account.

(B)

The officer may not make corrections under this paragraph to accounts appraised by the department pursuant to ORS 306.126 (Appraisal of industrial property by department) and 308.505 (Definitions for ORS 308) 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) without the approval of the department.

(C)

The officer may correct any other error or omission of any kind. Corrections that are not corrections of errors in valuation judgment include, but are not limited to:

(i)

The elimination of an assessment to one taxpayer of property belonging to another on the assessment date;

(ii)

The correction of a tax limit calculation;

(iii)

The correction of a value changed on appeal; and

(iv)

The correction of an error in the assessed value of property resulting from an error in the identification of a unit of property, but not from an error in a notice filed under ORS 310.060 (Notice certifying taxes).

(D)

For purposes of this paragraph, an error in valuation judgment is one in which the assessor or the department would arrive at a different opinion of value.

(c)

The officer shall make any change requested by the department that relates to an assessment of property made by the department under ORS 308.505 (Definitions for ORS 308) 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).

(d)

The officer shall make any change ordered by the tax court or the department under ORS 305.288 (Valuation changes for residential property substantial value error or for good and sufficient cause) or 306.115 (General supervision over property tax system).

(e)

The officer shall make any change required under ORS 308A.089 (Requalification of disqualified nonexclusive farm use zone farmland).
(2)(a) The officer in charge of the roll shall make corrections with the assent and concurrence of the assessor or the department. The direction for the correction must be made in writing and state the type of error and the statutory authority for the correction. The officer may correct the roll for any year or years not exceeding five years prior to the last certified roll.

(b)

Any additional taxes resulting from corrections for years prior to the current year are deemed assessed and imposed in the particular year or years to which the corrections apply. Addition of tax to a prior year’s tax roll due to corrections under this section may not be considered in calculating the effect of the tax limitation under Article XI, section 11b, of the Oregon Constitution, for the current year.

(3)

The officer in charge of the roll shall make a correction pursuant to this section in whatever manner is necessary to make the assessment, tax or other proceeding regular and valid. The correction must be distinguishable upon the roll, must include the date of the correction and must identify the officer making the correction.

(4)

Whenever a correction that will increase the assessment to which it relates is to be made after the assessor has delivered the roll to the tax collector, unless the correction is made by order of the department, the officer in charge of the tax roll shall follow the procedure prescribed in ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll). The provisions of ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) with respect to appeals apply under this subsection.

(5)

Corrections that would result in a change in assessed value or real market value of less than $1,000 do not change the value for purposes of computing the taxes levied against the property, but shall be made only for purposes of correcting the office records.

(6)

The remedies under this section are in addition to other remedies provided by law. [Amended by 1953 c.26 §2; 1957 c.324 §8; 1959 c.181 §2; 1961 c.234 §1; 1963 c.267 §1; 1965 c.344 §16; 1971 c.472 §3; 1973 c.402 §28; 1977 c.606 §2; 1979 c.687 §3; 1983 c.605 §5; 1991 c.459 §231; 1993 c.18 §73; 1993 c.270 §54; 1995 c.79 §146; 1995 c.127 §4; 1997 c.541 §278; 1999 c.21 §27; 2001 c.509 §2; 2007 c.590 §2; 2013 c.176 §4]

Notes of Decisions

Under this section, Department of Revenue had no authority to correct error in determination of value of state-owned parking lots, where state failed to appeal to Board of Equalization as required by ORS 309.100. Domogalla v. Department of Revenue, 283 Or 377, 584 P2d 256 (1978)

Although clerical errors in assessed value may not be corrected under the supervisory power of the Department of Revenue, certain clerical errors in the records of the county assessor in the year in which the error is made may be corrected under this section if patent. Jackmond v. Dept. of Rev., 8 OTR 114 (1979)

This section authorizes Department of Revenue to order correction of roll as part of its supervisory authority but limits correction to current assessment year and to one or both of last two preceding years. Fournier v. Dept. of Rev., 9 OTR 462 (1984)

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)

Corrections procedure under this section applies to corrections made under forest land value appeals and corrections provisions of ORS chapter 321. Coos County v. Dept. of Rev., 299 Or 711, 705 P2d 731 (1985)

Inability of assessor to correct error in valuation judgment on tax roll does not prevent assessor from changing valuation judgment where taxpayer appeals assessment. Clark v. Dept. of Revenue, 14 OTR 221 (1997)

Source

Last accessed
Mar. 11, 2023

REMOVE ADS