Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 309 - EQUALIZATION OF PROPERTY TAXES
Section 150-309-0040 - PVAB Lack of Jurisdiction for Designated Utilities and Companies Assessed by the Department
Universal Citation: OR Admin Rules 150-309-0040
Current through Register Vol. 63, No. 9, September 1, 2024
The property value appeals board (PVAB) must dismiss, for lack of jurisdiction, petitions for the reduction of the assessed, specially assessed, real market, and maximum assessed value of designated utilities and companies assessed by the Department of Revenue under ORS 308.505 to 308.665 and 308.805 to 308.820, commonly referred to as centrally assessed property. The process for appealing the value of centrally assessed property is described in 308.595(3). The notification requirements of 309.100(5) do not apply to dismissal for lack of jurisdiction identified in this rule.
Statutory/Other Authority: ORS 305.100 & 306.115
Statutes/Other Implemented: ORS 309.026
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