Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 309 - EQUALIZATION OF PROPERTY TAXES
Section 150-309-0160 - Mailing of Board Orders
Current through Register Vol. 63, No. 9, September 1, 2024
(1) The clerk of the board will keep the order containing the original or facsimile signatures as the official record of the action of the board.
(2) The clerk of the board must mail a copy of the original order to the mailing address shown on the petition unless the order is personally delivered at the hearing.
(3) If a person listed under ORS 309.100(4)(a) is authorized to represent a petitioner at a property value appeals board hearing, the clerk of the board must mail or deliver a copy of the original order of the board to the representative. In such a case, the clerk of the board is not required to mail or deliver a copy of the order to the petitioner. If the representative has not provided a mailing address and the order cannot be personally delivered, the clerk will mail the order to the petitioner.
(4) Copies of orders mailed to petitioners or petitioners' representatives must be mailed within five days of the date issued and no later than five days after the board has adjourned.
(5) Copies of orders must be delivered to the officer in charge of the roll and the assessor on the same day they are mailed or delivered to the petitioner or the petitioner's representative.
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 309.110