Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION
Section 150-308-0400 - Stipulation Procedures
Universal Citation: OR Admin Rules 150-308-0400
Current through Register Vol. 63, No. 9, September 1, 2024
(1) The phrase "the convening of the board" in ORS 308.242(3)(b) means the first meeting of the year during which the Property Value Appeals Board (PVAB) officially opens the session under ORS 309.026.
(2) The assessor may change the roll after December 31 and without an order of the board when:
(a) A petition is filed with PVAB under ORS
309.100;
(b) The assessor and the petitioner sign a
stipulation that specifies a reduction in value prior to the date the board
convenes as required by ORS
309.110(2);
and
(c) The stipulation is
delivered to the clerk of the board prior to the time the board
convenes.
Statutory/Other Authority: ORS 305.100 & 305.102
Statutes/Other Implemented: ORS 308.242 & 309.110
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