Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 309 - EQUALIZATION OF PROPERTY TAXES
Section 150-309-0070 - Filing Petitions With The Property Value Appeals Board (PVAB)

(1) Only the county clerk or deputy clerk, acting as the clerk of PVAB, has authority to accept petitions to PVAB. No other county office can accept petitions.

(2) Petitions received prior to the filing dates must be returned to petitioner together with a notice of the proper filing dates. Petitions cannot be filed and clerks cannot accept petitions prior to the filing dates specified in ORS 309.100(2).

(3) Petitions to the property value appeals board filed under ORS 309.100 and transmitted electronically by facsimile (FAX) will be accepted as valid petitions to the board. If the FAX is unreadable with regard to any information required under OAR 150-309-0090, the petition is deficient under 150-309-0100.

(4) A faxed petition will be considered timely filed if it is received in the office of the county clerk by midnight of the filing deadline as evidenced by the electronic acknowledgment of receipt produced by the county's FAX machine.