(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.

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

(2) The board shall hear petitions for the reduction of:

(a) The assessed value or specially assessed value of property as of January 1 or as determined under ORS § 308.146 (6)(a);

(b) The real market value of property as of January 1 or as determined under ORS § 308.146 (6)(a);

(c) The maximum assessed value of property as of January 1 or as determined under ORS § 308.146 (5)(a) or (8)(a); and

(d) Corrections to value made under ORS § 311.208.

(3) The board shall hear petitions for the reduction of value as provided in subsection (2) of this section, but only if the value that is the subject of the petition was added to the roll prior to December 1 of the tax year.

(4) The board shall consider applications to waive liability for all or a portion of the penalty imposed under ORS § 308.295 or 308.296.

(5) The board shall adjourn no later than April 15. [1955 c.709 § 4; 1957 c.326 § 3; 1959 c.519 § 3; 1971 c.377 § 3; 1975 c.753 § 3; 1979 c.241 § 35; 1981 c.804 § 3; 1983 s.s. c.5 § 9; 1985 c.318 § 3; 1989 c.330 § 4; 1991 c.459 § 190; 1993 c.270 § 41; 1997 c.541 § 227; 1999 c.579 § 10; 1999 c.655 § 5; 2001 c.422 § 1; 2009 c.443 § 3; 2015 c.92 § 4; 2023 c.29 § 23]

The amendments to 309.026 by section 23, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, is set forth for the user’s convenience.

(1) The board of property tax appeals 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.

(2) The board shall hear petitions for the reduction of:

(a) The assessed value or specially assessed value of property as of January 1 or as determined under ORS § 308.146 (6)(a);

(b) The real market value of property as of January 1 or as determined under ORS § 308.146 (6)(a);

(c) The maximum assessed value of property as of January 1 or as determined under ORS § 308.146 (5)(a) or (8)(a); and

(d) Corrections to value made under ORS § 311.208.

(3) The board shall hear petitions for the reduction of value as provided in subsection (2) of this section, but only if the value that is the subject of the petition was added to the roll prior to December 1 of the tax year.

(4) The board shall consider applications to waive liability for all or a portion of the penalty imposed under ORS § 308.295 or 308.296.

(5) The board shall adjourn no later than April 15.

[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]

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

[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]

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

[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]

[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]

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

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

[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]

[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]

[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]