Collection of Property Taxes

ORS 311.219
Notice of intention to assess omitted property

Notice shall be given to the person claiming to own the property or occupying it or in possession thereof of the assessor’s intention to add the property to the assessment or tax roll under ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) and to assess the property in such person’s name. Where the assessor has reason to believe the property is either no longer in existence or is outside the county, the assessor shall give the notice to the owner or the person in possession on the assessment date of the year or years as to which the property was omitted. The notice shall be in writing, mailed to the person’s last-known address. It shall describe the property in general terms, and require the person to appear at a specified time, not less than 20 days after mailing the notice, and to show cause, if any, why the property should not be added to the assessment and tax roll and assessed to such person. [Formerly 311.209]

Notes of Decisions

Notice to owner of addition of property to assessment rolls fulfilled requirements of this section where legislature employed the disjunctive “or” in describing the persons entitled to notice. Canteen Co. v. Dept. of Revenue, 8 OTR 450 (1980)

On receipt of credible information that taxable property has been omitted from tax rolls, assessor shall give notice to owner of intent to add property to tax rolls. State ex rel. NW Medical Lab v. Wilcox, 10 OTR 181 (1985)

Because this section contains no specific authority that all information furnished under it is confidential, court cannot find information confidential as matter of policy. Portland Adventist Medical Center v. Sheffield, 303 Or 197, 735 P2d 371 (1987)

Source

Last accessed
Mar. 11, 2023

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