Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 309 - EQUALIZATION OF PROPERTY TAXES
Section 150-309-0110 - Those Authorized to Sign Petitions to the Property Value Appeals Board (PVAB)
Current through Register Vol. 63, No. 9, September 1, 2024
(1) For purposes of appeals filed with PVAB,
(2) If the petitioner is a business or other legal entity, a person who can legally bind the business or other legal entity may sign the petition. For example:
(3) If the petitioner is a person who holds an interest in the property that obligates the person to pay the taxes imposed on the property, proof of the obligation must accompany the petition to the board. An interest that obligates the person to pay the taxes:
(4) An attorney at law authorized to practice in Oregon may represent a petitioner. Written authorization to represent is not required. The attorney's assigned Oregon State Bar Association number must be included on the petition.
(5) The following persons may sign a petition and act as the petitioner's representative before PVAB if they have written authorization from the petitioner or proper court appointment. The petition must be accompanied by a power of attorney, court appointment, or other signed authorization that specifically grants that person the authority to represent the petitioner in tax matters.
(6) A board must issue a formal order dismissing any petition it receives that is not signed by a person authorized under ORS 309.100 or this rule.
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 309.100