Collection of Property Taxes

ORS 311.216
Notice of intention to add omitted property to rolls

  • treatment of unreported or understated property
  • duty of tax collector

(1)

Whenever the assessor discovers or receives credible information, or if the assessor has reason to believe that any real or personal property, including property subject to assessment by the Department of Revenue, or any buildings, structures, improvements or timber on land previously assessed without the same, has from any cause been omitted, in whole or in part, from assessment and taxation on the current assessment and tax rolls or on any such rolls for any year or years not exceeding five years prior to the last certified roll, the assessor shall give notice as provided in ORS 311.219 (Notice of intention to assess omitted property).

(2)

Property or the excess cost of property, after adjustment to reflect real market value, shall be presumed to be omitted property subject to additional assessment as provided in ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) whenever the assessor discovers or receives credible information:

(a)

That the addition of any building, structure, improvement, machinery or equipment was not reported in a return filed under ORS 308.285 (Requiring taxpayer to furnish list of taxable property) or 308.290 (Returns); or

(b)

That the cost as of January 1 of any building, structure, improvement, machinery or equipment reported in a return required by the assessor under ORS 308.285 (Requiring taxpayer to furnish list of taxable property) or 308.290 (Returns) exceeds the cost stated in the return.

(3)

If the tax collector discovers or receives credible information or if the tax collector has reason to believe that any property subject to taxation has been omitted from the tax roll, the tax collector shall immediately bring this to the attention of the assessor by written notice. [Formerly 311.207; 1999 c.21 §28; 1999 c.500 §4; 2003 c.46 §27]

Notes of Decisions

Statute will apply to property which has been mistakenly exempted by the assessor under the “Free Port” statute due to a mistake of law. Freightliner Corp. v. Dept. of Rev., 5 OTR 270 (1973)

The plaintiff failed to prove a systematic pattern of arbitrary discrimination against commercial and industrial taxpayers in the assertion of omitted property assessments. Freightliner Corp. v. Dept. of Rev., 275 Or 13, 549 P2d 662 (1976)

General doctrine of equitable recoupment was applicable to omitted property assessments, so offset in assessment of any overpayments of real property tax paid for same tax years was required. Allied Timber Co. v. Dept of Revenue, 8 OTR 428 (1980)

Where assessor undervalued structure due to failure to include part of structure in valuation, structure was not omitted property. West Foods v. Dept. of Rev., 10 OTR 7 (1985)

Where improvements are added to or made part of property, after property has been physically appraised, improvements are subject to taxation as omitted property when they are later discovered by assessor. Marion County Assessor v. Dept. of Rev., 10 OTR 265 (1986)

“On land previously assessed without same” modifies only timber, not buildings, structures or improvements. Miller v. Dept. of Revenue, 16 OTR 4 (2001)

Inclusion of structure on assessment rolls in earlier years does not prevent assessment of structure as omitted property for later years in which value of structure was not included in assessment. Miller v. Dept. of Revenue, 16 OTR 4 (2001)

Where county undervalued taxpayer’s property but did not omit land from valuation inspection, prohibition on correcting valuation errors in ORS 311.205 must be read together with this section and county may not correct valuation error. Clackamas County Assessor v. Village at Main Street I, 20 OTR 9 (2009)

Time period for relief under ORS 307.162 should parallel with time period set forth under this section within which assessor can add property to tax rolls where no otherwise timely exemption has been filed. Washington County Assessor v. Christ Gospel Church, 21 OTR 452 (2014)

Source

Last accessed
Mar. 11, 2023

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