Title 29, Revenue and Taxation

(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 meeti…

(1) The county governing body shall appoint: (a) A pool of members of the county governing body or the governing body’s designees who are eligible and willing to serve as members of the county property value appeals board. (b) A pool of residents of the county who are not officer…

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 sh…

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]

(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 OR…

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 e…

(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 orde…

(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) …

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roll by the officer in charge of the roll in a manner clearly showing that the assessor’s prior entry, if any, has been superseded, and showing the entry ordered by the property value appeals board, indicat…

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; …

(1) Between January 1 and December 31 of each year the county assessor shall collect sales data for a ratio study. (2) The assessor shall prepare and complete a certified ratio study in the time and manner provided by the rules adopted by the Department of Revenue. A copy of the …

(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…

(1) After the assessment roll of any county has been delivered to the tax collector as required by ORS 311.115, the county assessor shall transmit to the Director of the Department of Revenue within 10 days after the roll is delivered to the tax collector, but not later than Nove…

Upon the receipt of tabulated summaries of the assessment rolls, the Department of Revenue shall record the summaries in a book provided and kept in its office for that purpose and shall, subject to the instructions of the Director of the Department of Revenue, compile the summar…

The Department of Revenue shall examine and compare the summaries of the assessment rolls as certified by the county assessors and may obtain such other information as the department considers necessary to ascertain and determine the true and relative value of all the taxable pro…

After the Department of Revenue has examined and compared the summaries and obtained the other necessary information, the department shall combine the result in a table. When approved by the Director of the Department of Revenue, a table shall be signed by the director and retain…

(1) The Department of Revenue may order any officer in charge of the assessment roll to raise or lower the valuation of any taxable property and to add property to the assessment roll. (2) If an officer fails to comply with any order or requirement of the department, the departme…

Any person who willfully and knowingly presents or furnishes to the Director of the Department of Revenue, or any member of the director’s staff, any statement required by the director, or representatives or agents of the director, under ORS 309.360 that is false or fraudulent is…