Oregon Statutes 311.223 – Correction of rolls; filing statement of facts; notice to taxpayer; powers of assessor; appeals
(1) If the person or party notified as provided in ORS § 311.219 does not appear or if the person or party appears and fails to show good and sufficient cause why the assessment shall not be made, the assessor shall proceed to correct the assessment or tax roll or rolls from which the property was omitted. The assessor shall add the property to the tax roll or rolls, with the proper valuation, and extend on the tax roll or rolls taxes at the consolidated rate under ORS § 310.147 that is applicable in the code area in which the property was located for each year as to which it was omitted. To carry out the correction of a tax roll or rolls the assessor shall send a written statement to the tax collector instructing the tax collector to make the necessary changes on the tax roll. The statement shall contain all of the information needed by the tax collector to make the changes in the roll and it shall be dated and signed by the assessor or the deputy of the assessor. The tax collector shall then correct the tax roll.
Terms Used In Oregon Statutes 311.223
- 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.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
- Personal property: All property that is not real property.
(2) Immediately after the assessor corrects the assessment or tax roll, the assessor shall file in the office of the assessor a statement of the facts or evidence on which the assessor based the correction and notify the taxpayer by written notice, sent by first class mail to the taxpayer’s last-known address, of:
(a) The date and amount of the correction;
(b) If a penalty for failing to timely file a real, combined or personal property return as required by ORS § 308.290 is being imposed under ORS § 308.295 or 308.296, the amount of the penalty;
(c) An explanation of the collection procedures applicable to the corrected amount, or applicable to the penalty; and
(d) An explanation of the taxpayer’s right to appeal under subsection (4) of this section and the procedures for making the appeal.
(3) To enable the assessor to comply with this section, the assessor is invested with all the powers of the county clerk under the law in force during the years for which correction may be made under ORS § 311.216 to 311.232 and thereafter.
(4) Any person aggrieved by an assessment made under ORS § 311.216 to 311.232 may appeal to the tax court within 90 days after the correction of the roll as provided in ORS § 305.280 and 305.560. If a penalty under ORS § 308.295 or 308.296 is imposed for failing to timely file a real, combined or personal property return with respect to the assessment under ORS § 311.216 to 311.232, the imposition of the penalty may be appealed to the tax court. The appeal of the penalty must be brought within the same period of time as an assessment under ORS § 311.216 to 311.232 may be appealed to the tax court. An appeal of the value assigned under this section, or of any penalty described in subsection (2)(b) of this section, may not be made to the property value appeals board under ORS § 309.100. [Formerly 311.211; 2001 c.114 § 27; 2001 c.303 § 1; 2007 c.452 § 1; 2011 c.204 § 9; 2023 c.29 § 34]
The amendments to 311.223 by section 34, 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) If the person or party notified as provided in ORS § 311.219 does not appear or if the person or party appears and fails to show good and sufficient cause why the assessment shall not be made, the assessor shall proceed to correct the assessment or tax roll or rolls from which the property was omitted. The assessor shall add the property to the tax roll or rolls, with the proper valuation, and extend on the tax roll or rolls taxes at the consolidated rate under ORS § 310.147 that is applicable in the code area in which the property was located for each year as to which it was omitted. To carry out the correction of a tax roll or rolls the assessor shall send a written statement to the tax collector instructing the tax collector to make the necessary changes on the tax roll. The statement shall contain all of the information needed by the tax collector to make the changes in the roll and it shall be dated and signed by the assessor or the deputy of the assessor. The tax collector shall then correct the tax roll.
(2) Immediately after the assessor corrects the assessment or tax roll, the assessor shall file in the office of the assessor a statement of the facts or evidence on which the assessor based the correction and notify the taxpayer by written notice, sent by first class mail to the taxpayer’s last-known address, of:
(a) The date and amount of the correction;
(b) If a penalty for failing to timely file a real, combined or personal property return as required by ORS § 308.290 is being imposed under ORS § 308.295 or 308.296, the amount of the penalty;
(c) An explanation of the collection procedures applicable to the corrected amount, or applicable to the penalty; and
(d) An explanation of the taxpayer’s right to appeal under subsection (4) of this section and the procedures for making the appeal.
(3) To enable the assessor to comply with this section, the assessor is invested with all the powers of the county clerk under the law in force during the years for which correction may be made under ORS § 311.216 to 311.232 and thereafter.
(4) Any person aggrieved by an assessment made under ORS § 311.216 to 311.232 may appeal to the tax court within 90 days after the correction of the roll as provided in ORS § 305.280 and 305.560. If a penalty under ORS § 308.295 or 308.296 is imposed for failing to timely file a real, combined or personal property return with respect to the assessment under ORS § 311.216 to 311.232, the imposition of the penalty may be appealed to the tax court. The appeal of the penalty must be brought within the same period of time as an assessment under ORS § 311.216 to 311.232 may be appealed to the tax court. An appeal of the value assigned under this section, or of any penalty described in subsection (2)(b) of this section, may not be made to the board of property tax appeals under ORS § 309.100.