Oregon Statutes 311.208 – Notice required when current roll corrections increase value; time for payment of additional taxes; appeals
(1) The assessor shall notify the property owner of record or other person claiming to own the property or occupying the property or in possession of the property, if:
Terms Used In Oregon Statutes 311.208
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
(a) A correction is made that applies only to the current roll;
(b) The correction is made after roll certification under ORS § 311.105 and prior to December 1 of the current tax year; and
(c) The correction increases the value of the property.
(2) If a correction described in subsection (1) of this section results in additional taxes being added to the current roll, the additional taxes shall be due and payable without interest if paid prior to the 16th of the month next following the date the notice was sent under this section.
(3) If the additional taxes described in subsection (2) of this section are not paid prior to the 16th of the month next following the date the notice was sent under this section, the additional taxes shall be considered for all purposes of collection and enforcement of payment as having become delinquent on the date the taxes would normally have become delinquent if the taxes had been timely extended on the roll.
(4) The notice described in subsection (1) of this section shall:
(a) Be mailed prior to December 1 to the last-known address of the person described in subsection (1) of this section;
(b) Specify the date and the amount of the correction;
(c) If additional tax is imposed, specify the date by which the additional tax may be paid without interest; and
(d) Notify the owner of the owner’s appeal rights as determined under subsection (6) of this section.
(5) The correction shall be made by the officer in charge of the roll in the manner described in ORS § 311.205 (2), (3) and (5).
(6) A correction made under this section may be appealed as follows:
(a) For state-appraised industrial property as defined in ORS § 306.126, the owner must file an appeal with the tax court in the manner provided in ORS § 305.403 not later than December 31 of the current tax year.
(b) For all other property, the owner must file a petition with the county property value appeals board in the manner provided in ORS § 309.100 not later than December 31 of the current tax year. [1997 c.541 § 280; 2001 c.303 § 10; 2013 c.176 § 5; 2015 c.36 § 13; 2023 c.29 § 33]
The amendments to 311.208 by section 33, 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 assessor shall notify the property owner of record or other person claiming to own the property or occupying the property or in possession of the property, if:
(a) A correction is made that applies only to the current roll;
(b) The correction is made after roll certification under ORS § 311.105 and prior to December 1 of the current tax year; and
(c) The correction increases the value of the property.
(2) If a correction described in subsection (1) of this section results in additional taxes being added to the current roll, the additional taxes shall be due and payable without interest if paid prior to the 16th of the month next following the date the notice was sent under this section.
(3) If the additional taxes described in subsection (2) of this section are not paid prior to the 16th of the month next following the date the notice was sent under this section, the additional taxes shall be considered for all purposes of collection and enforcement of payment as having become delinquent on the date the taxes would normally have become delinquent if the taxes had been timely extended on the roll.
(4) The notice described in subsection (1) of this section shall:
(a) Be mailed prior to December 1 to the last-known address of the person described in subsection (1) of this section;
(b) Specify the date and the amount of the correction;
(c) If additional tax is imposed, specify the date by which the additional tax may be paid without interest; and
(d) Notify the owner of the owner’s appeal rights as determined under subsection (6) of this section.
(5) The correction shall be made by the officer in charge of the roll in the manner described in ORS § 311.205 (2), (3) and (5).
(6) A correction made under this section may be appealed as follows:
(a) For state-appraised industrial property as defined in ORS § 306.126, the owner must file an appeal with the tax court in the manner provided in ORS § 305.403 not later than December 31 of the current tax year.
(b) For all other property, the owner must file a petition with the county board of property tax appeals in the manner provided in ORS § 309.100 not later than December 31 of the current tax year.
[1965 c.344 § 18(3) (enacted in lieu of 311.210); 1979 c.692 § 7; 1997 c.541 § 282; renumbered 311.219 in 1997]
[Amended by 1955 c.720 § 2; 1959 c.56 § 2; repealed by 1965 c.344 § 17 (311.207, 311.209, 311.211 and 311.213 enacted in lieu of 311.210)]
[1965 c.344 § 18(4), (5), (6), (7) (enacted in lieu of 311.210); 1977 c.870 § 37; 1993 c.270 § 56; 1995 c.650 § 70; 1997 c.541 283,284; renumbered 311.223 in 1997]
[1991 c.459 § 236; renumbered 311.226 in 1997]
[1965 c.344 § 18(8) (enacted in lieu of 311.210); 1975 c.704 § 1; 1995 c.256 § 7; renumbered 311.229 in 1997]
[Amended by 1981 c.897 § 46; renumbered 311.232 in 1997]