Current through Register Vol. 63, No. 9, September 1, 2024
(1) ORS
306.115 is an extraordinary
remedy that gives the Department of Revenue authority to order a change or
correction to a separate assessment of property. An assessor or taxpayer may
request a change or correction by filing a petition with the department. A
petition must meet the requirements of OAR
150-306-0060.
(2) The department may correct any errors or
omissions in the assessment or tax roll under ORS
306.115(2) through
(4), including but not limited to clerical
errors and errors in property value, classification, or exemption.
(3) Before the department will consider the
substantive issue in a petition (for example, value of the property,
qualification for exemption, etc.), the petitioner has the burden of showing
that the requirements for supervisory jurisdiction, as stated in ORS
306.115 and section (4) of this
rule, have been met. The department will base its determination on the record
before it.
(a) The department may request
supplemental information from the petitioner if it determines the petition is
inadequate. The department may dismiss the petition if the petitioner does not
provide the requested information within the time specified.
(b) If a determination can be made from the
written information, a supervisory conference will not be held.
(c) If a determination cannot be made from
the written information, a supervisory conference will be held. At a
supervisory conference, the department will consider only whether the
requirements of ORS 306.115 and this rule have been
met. The substantive issue in the petition will not be considered.
(d) If the department determines that it has
the authority under ORS
306.115(3) to
consider the substantive issue in the petition, it will hold a merits
conference, if necessary, to consider the substantive issue. If the department
determines that it does not have the authority to consider the substantive
issue in the petition, the petition will be denied.
(4) The department will consider the
substantive issue in the petition only when:
(a) The assessor or taxpayer has no remaining
statutory right of appeal; and
(b)
The department determines that an error on the roll is likely as indicated by
at least one of the following standards:
(A)
The parties to the petition agree to facts indicating likely error;
or
(B) There is an extraordinary
circumstance indicating a likely error. Extraordinary circumstances under this
provision are:
(i) The taxation of nonexistent
property, property that is exempt as a matter of law without an application, or
property outside the taxing jurisdiction;
(ii) Taxpayers' computational or clerical
errors in reporting the value of personal property pursuant to ORS
308.290;
(iii) Instances in which a bona fide
purchaser had no notice of a real property roll correction made under ORS
Chapter 311 during the appeal period set forth in 305.280;
(iv) A clerical or jurisdictional error
exists in an order from a county Property Value Appeals Board;
(v) An increase in maximum assessed value
above the 3% limitation during the years for which the department has
supervisory jurisdiction where there has been no change to the property that
qualifies as an exception under ORS
308.146(3), and
there is no dispute involving valuation judgment, the identification of
activity as general ongoing maintenance and repair, or an account modification
under 308.162; or
(vi) Instances in
which a question of fact exists which is of interest to the department, does
not fall within any other provision of ORS
306.115 or this rule and does
not involve an error in valuation judgment.
(5) The department may correct the
assessment or tax roll with respect to a separate assessment of property for
the current tax year, for either or both of the tax years immediately preceding
the current tax year, or for any combination of such years. The requirements of
ORS 306.115 and this rule must be
met for each year that a correction is to be made. The department may make a
correction under 306.115(3) only when:
(a)
The requirements of subsections (4)(a) and (4)(b) of this rule have been met
and the department determines that an error exists on the roll; or
(b) The requirements of section (6) of this
rule have been met.
(6)
Notwithstanding the requirements of section (4) of this rule, the department
may correct the roll when:
(a) The assessor
requests a reduction in value; or
(b) The taxpayer and assessor stipulate to an
assessment change.
(7)
The remedies provided by ORS
306.115 should not be viewed as
substitutes for the ordinary appeal remedies provided by other sections or the
provisions of 305.288.
Statutory/Other Authority: ORS
305.100
Statutes/Other Implemented: ORS
306.115
