Chapter 309 — Chapter 309

ORS 309.010 [Amended by 1989 c.330 §17; 1991 c.459 §185; 1993 c.270 §36; 1993 c.498 §1; 1995 c.226 §3; 1995 c.293 §12; repealed by 1997 c.541 §241]

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ORS 309.011 [Formerly 309.050; 1993 c.270 §37; 1995 c.226 §4; repealed by 1997 c.541 §241]

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ORS 309.012 [1991 c.459 §206; 1993 c.270 §38; 1993 c.498 §2; 1995 c.226 §5; repealed by 1997 c.541 §241]

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ORS 309.014 [Formerly 309.028; repealed by 1997 c.541 §241]

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ORS 309.016 [1991 c.459 §207; repealed by 1997 c.541 §241]

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ORS 309.018 [1991 c.459 §191a; 1993 c.270 §39; 1995 c.650 §63; repealed by 1997 c.541 §241]

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ORS 309.020 Property value appeals board; members; qualifications; term of office; quorum; replacement. (1) Except as provided by subsections (3) and (4) of this section

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ORS 309.021 [Formerly 309.045; repealed by 1995 c.226 §14]

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ORS 309.022 Training; expenses; rules. (1) Each person appointed as a member of a pool under ORS 309.067 shall complete training approved by the Department of Revenue for the term of appointment. The department by rule may prescribe alternative methods of training on the basis of educational effectiveness, cost and accessibility to members

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ORS 309.024 Record of proceedings; clerk; legal advisor; appraiser assistance. (1) The property value appeals board shall keep a written or audio record of all proceedings. Notwithstanding ORS 192.650, no written minutes need be made

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ORS 309.025 Notice of hearings on appeals of property value; proof of notice; persons interested may appear. (1) Before the date the property value appeals board convenes, the clerk of the board shall give public notice that the board will meet at a specified time and place to hear the appeals specified in ORS 309.026

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ORS 309.026 Sessions; hearing of petitions for reduction of property value; applications to waive penalty; adjournment. (1) The property value appeals board 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

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ORS 309.028 [1955 c.709 §6; 1959 c.519 §4; 1971 c.377 §4; 1975 c.753 §4; 1979 c.241 §36; 1981 c.804 §4; 1989 c.330 §5; 1991 c.459 §191; renumbered 309.014 in 1991]

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ORS 309.030 [Amended by 1955 c.709 §9; renumbered 309.038]

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ORS 309.032 [1955 c.709 §7; 1959 c.519 §5; 1973 c.402 §13; 1975 c.753 §7; 1979 c.241 §37; 1981 c.804 §5; 1983 s.s. c.5 §10; 1985 c.613 §11; 1989 c.330 §6; repealed by 1991 c.96 §13 and 1991 c.459 §208]

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ORS 309.034 [1955 c.709 §8; repealed by 1971 c.377 §5 (309.035 enacted in lieu of 309.034)]

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ORS 309.035 [1971 c.377 §6 (enacted in lieu of 309.034); 1973 c.71 §1; 1975 c.753 §8; 1975 c.763 §2; 1979 c.241 §38; 1981 c.804 §6; 1983 s.s. c.5 §11; 1989 c.330 §7; 1991 c.459 §192; 1997 c.541 §228; renumbered 309.203 in 1997]

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ORS 309.036 [1955 c.709 §§17, 18; 1971 c.377 §7; 1979 c.241 §39; 1981 c.804 §7; 1983 s.s. c.5 §12; 1985 c.613 §12; repealed by 1989 c.330 §19]

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ORS 309.038 [Formerly 309.030; 1981 c.804 §8; 1983 s.s. c.5 §13; 1985 c.318 §4; repealed by 1989 c.330 §19]

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ORS 309.040 [Amended by 1953 c.714 §3; 1959 c.666 §2; 1981 c.804 §9; 1983 c.603 §1; repealed by 1989 c.330 §19]

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ORS 309.045 [1977 c.219 §2; 1979 c.725 §2; 1981 c.804 §10; 1983 s.s. c.5 §14; 1985 c.318 §5; 1989 c.330 §8; 1991 c.459 §193; renumbered 309.021 in 1991]

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ORS 309.050 [Amended by 1955 c.709 §10; 1971 c.377 §8; 1979 c.241 §40; 1981 c.804 §11; 1983 s.s. c.5 §15; 1985 c.613 §13; 1989 c.330 §9; 1991 c.459 §194; renumbered 309.011 in 1991]

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ORS 309.060 [Amended by 1955 c.709 §11; 1981 c.804 §12; 1989 c.330 §10; repealed by 1991 c.96 §13 and 1991 c.459 §208]

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ORS 309.067 Pool of members. (1) The county governing body shall appoint

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ORS 309.070 Oath. Before proceeding to the functions and duties required by this chapter, each member of the property value appeals board shall take and subscribe to an oath to faithfully and honestly discharge the duties of the board. The oath shall be administered by a member of the board and shall be filed with the county clerk. [Amended by 1979 c.241 §41; 1981 c.804 §13; 1991 c.459 §195; 1995 c.226 §9; 1997 c.541 §230; 2023 c.29 §25]

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ORS 309.072 Record of board business. The meetings, qualification, sittings and adjournment of the property value appeals boards shall be recorded in the journal of the county governing body. [Formerly 309.140; 1995 c.226 §10; 1997 c.541 §231; 2023 c.29 §26]

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ORS 309.080 [Amended by 1955 c.709 §12; 1957 c.326 §4; 1979 c.241 §42; 1981 c.804 §14; 1989 c.330 §11; repealed by 1991 c.96 §13 and 1991 c.459 §208]

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ORS 309.090 [Amended by 1953 c.296 §2; 1957 c.326 §5; 1979 c.241 §43; 1981 c.804 §15; 1985 c.613 §22; repealed by 1991 c.96 §13 and 1991 c.459 §208]

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ORS 309.100 Petitions for reduction of property value; filing; hearings; notice of hearing; representation at hearing. (1) Except as provided in ORS 305.403, the owner or an owner of any taxable property or any person who holds an interest in the property that obligates the person to pay taxes imposed on the property, may petition the property value appeals board for relief as authorized under ORS 309.026. As used in this subsection, an interest that obligates the person to pay taxes includes a contract, lease or other intervening instrumentality

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ORS 309.103 [1969 c.561 §1; 1973 c.402 §14; 1981 c.804 §17; 1983 c.603 §3; 1989 c.330 §13; repealed by 1991 c.96 §13 and 1991 c.459 §208]

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ORS 309.104 Electronic filing; rules. The Department of Revenue may prescribe rules that provide for the filing of a petition under ORS 309.100 and related written material, including signatures and verifications, by electronic means and may prescribe the conditions and requirements that must be met in order for an electronic filing to meet the requirements of ORS 309.100. [1997 c.154 §8]

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ORS 309.105 [1955 c.709 §13; 1971 c.377 §10; 1979 c.241 §44; 1981 c.804 §18; 1983 s.s. c.5 §17; 1985 c.613 §14; repealed by 1991 c.96 §13 and 1991 c.459 §208]

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ORS 309.110 Disposition of petitions; orders; mailing or delivery; stipulations; amended orders; appeals. (1) The disposition of every petition before a property value appeals board, other than a petition that is resolved by stipulation under ORS 308.242, and the board’s determination thereon shall be recorded by formal order and entered in the record of the board. A copy of the order as to each petition shall be sent, by mail, to the petitioner at the post-office address given in the petition. When a copy of a board’s order is personally delivered to the petitioner, the requirement to mail a copy of the order is waived. A copy of each order shall be delivered to the assessor and the officer in charge of the roll on the same day that the order is mailed or delivered to the petitioner. The orders of a board shall specify what changes shall be made in the tax roll, if any, and shall direct the officer in charge of the roll to make them. The legal advisor of the board shall be available to aid a board in the preparation of its orders

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ORS 309.115 Term of order correcting real market value; permissible adjustments; exceptions. (1) If the Department of Revenue, the property value appeals board or the tax court or other court enters an order correcting the real market value of a separate assessment of property and there is no further appeal from that order, except as provided under subsection (2) or (3) of this section, the value so entered shall be the real market value entered on the assessment and tax rolls for the five assessment years next following the year for which the order is entered

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ORS 309.120 Entry in roll of corrections, additions or changes. Corrections, additions to, or changes in the roll shall be entered in the roll by the officer in charge of the roll in a manner clearly showing that the assessor’s prior entry, if any, has been superseded, and showing the entry ordered by the property value appeals board, indicating the change substantially “as ordered by the county property value appeals board.” The entries shall be a part of the record of the action of the board. [Amended by 1957 c.326 §7; 1981 c.804 §20; 1991 c.459 §199; 1997 c.541 §237; 2023 c.29 §30]

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ORS 309.130 [Amended by 1957 c.326 §8; 1981 c.804 §21; repealed by 1991 c.96 §13 and 1991 c.459 §208]

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ORS 309.140 [Amended by 1991 c.459 §200; renumbered 309.072 in 1991]

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ORS 309.150 Appeals of personal property value upon summary or accelerated collection of taxes. Appeals of the value of personal property, on which the tax is required to be paid as provided in ORS 311.465 and 311.480, shall be heard by a property value appeals board in the same manner that other assessments of property are heard. [Amended by 1975 c.365 §2; 1981 c.804 §22; 1991 c.459 §201; 1995 c.226 §12; 1997 c.541 §238; 2023 c.29 §31]

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ORS 309.160 [1979 c.241 §32; 1981 c.804 §1; 1983 s.s. c.5 §18; repealed by 1985 c.613 §31]

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ORS 309.200 Assessor to collect sales data and prepare ratio study; filing study with department and board. (1) Between January 1 and December 31 of each year the county assessor shall collect sales data for a ratio study

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ORS 309.203 Real market value standard; compliance; recommendations or orders by department; examination of ratio study; action if standard in jeopardy. (1) On or before June 15 of each year, the Department of Revenue shall give specific written recommendations or orders to the county assessor as to the actions which, in the department’s judgment, should be taken by the assessor in order to achieve compliance with the real market value standard required under ORS 308.232 in the forthcoming assessment roll. Copies shall be sent to the county governing body for their information. On or before July 15 following, the county assessor shall act upon the recommendations or orders of the department, or notify the department in writing, of any objections to the department’s recommendations or orders

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ORS 309.205 [1975 c.753 §6; 1979 c.241 §45; 1981 c.804 §24; 1985 c.613 §25; repealed by 1989 c.330 §19]

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ORS 309.210 [Repealed by 1953 c.708 §19]

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ORS 309.215 [1975 c.753 §9; 1979 c.241 §46; repealed 1981 c.804 §112]

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ORS 309.220 [Repealed by 1953 c.708 §19]

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ORS 309.230 [Repealed by 1953 c.708 §19]

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ORS 309.240 [Repealed by 1953 c.708 §19]

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ORS 309.250 [Repealed by 1953 c.708 §19]

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ORS 309.260 [Repealed by 1953 c.708 §19]

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ORS 309.270 [Repealed by 1953 c.708 §19]

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