Notice of intention to add omitted property to rolls
- treatment of unreported or understated property
- duty of tax collector
Source:
Section 311.216 — Notice of intention to add omitted property to rolls; treatment of unreported or understated property; duty of tax collector, https://www.oregonlegislature.gov/bills_laws/ors/ors311.html.
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)
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