Oregon Revised Statutes

Or. Rev. Stat. § 306.115 (2026)

General supervision over property tax system; correction of assessment or tax rolls

✓ current as of May 2026

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306.115 General supervision over property tax system; correction of assessment or tax rolls. (1) The Department of Revenue shall exercise general supervision and control over the system of property taxation throughout the state. The department may do any act or give any order to any public officer or employee that the department deems necessary in the administration of the property tax laws so that all properties are taxed or are exempted from taxation according to the statutes and Constitutions of the State of Oregon and of the United States. Among other acts or orders deemed necessary by the department in exercising its supervisory powers, the department may order the correction of clerical errors, errors in valuation or the correction of any other kind of error or omission in an assessment or tax roll as provided under subsections (2) to (4) of this section.

(2) The department may order a change or correction to the assessment or tax roll for the current tax year applicable to all real or personal property of the same class or in the same area if the order of the department is mailed not later than October 15 of the current tax year.

(3) The department may order a change or correction applicable to a separate assessment of property to the assessment or tax roll for the current tax year and for either of the two tax years immediately preceding the current tax year if for the year to which the change or correction is applicable the department discovers reason to correct the roll which, in its discretion, it deems necessary to conform the roll to applicable law without regard to any failure to exercise a right of appeal.

(4) Before ordering a change or correction to the assessment or tax roll under subsection (3) of this section, the department may determine whether any of the conditions specified in subsection (3) of this section exist in a particular case. If the department determines that one of the conditions specified does exist, the department shall hold a conference to determine whether to order a change or correction in the roll.

(5) For purposes of this section, “current tax year” means the tax year in which the need for the change or correction is brought to the attention of the department.

(6) The remedies provided under this section are in addition to all other remedies provided by law. [1983 c.605 §1; 1985 c.613 §18; 1987 c.656 §1; 1989 c.171 §42; 1991 c.5 §20; 1991 c.459 §32; 1995 c.650 §66; 1997 c.541 §89]

306.116 [1991 c.459 §32a; 1995 c.650 §66a; 1997 c.541 §91,92; renumbered 305.288 in 1997]

Notes of Decisions

Cited in 128 cases (20 in the last 5 years), 1985–2024 · leading case: Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018).

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Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018). · cites it 14× “The legislature used the phrase in ORS 306.115, which invests in the department general supervision and control over the system of property taxation throughout the state.”

Work v. Dept. of Rev., 22 Or. Tax 396 (Or. T.C. 2017). · cites it 8× “The current tax year has the same meaning as used in ORS 306.115, meaning the cur- rent tax year is defined by the year in which the request is made.”

Oakmont, LLC v. Dep't of Revenue, 377 P.3d 523 (Or. 2016). · cites it 9× “ORS 306.115 provides, in part: “(1) The Department of Revenue shall exercise general supervision and control over the system of property taxation throughout the state.”

D.E. Shaw Renewable Investments, LLC v. Dept. of Rev., 25 Or. Tax 58 (Or. T.C. 2022). · cites it 52× “On November 9, 2020, the Director responded with a letter denying taxpayer’s request for a change in value for tax years 2018-19 and 2019-20. Taxpayer filed a com- plaint in the Magistrate Division, and the Regular Division granted the parties’ joint petition to specially…”

ESCO Corp. v. Dep't of Revenue, 772 P.2d 413 (Or. 1989). · cites it 18× “86-4696, holding that the Department lacked authority under ORS 306.115 to correct the tax roll for the 1983-84 tax year because [taxpayer] had not made written application for such a correction during 1985.”

FSLIC v. Dep't of Revenue, 11 Or. Tax 389 (Or. T.C. 1990). · cites it 16× “On or about August 5,1988, plaintiff filed a petition with defendant under ORS 306.115. In that connection, the parties stipulated: “Plaintiff has amended its earlier request for reduction from $600,000 to a reduction to $525,000 pursuant to an appraisal report done by Spence…”

Resolution Trust Corp. v. Dep't of Revenue, 13 Or. Tax 276 (Or. T.C. 1995). · cites it 9× “On December 29, 1992, plaintiff appealed the assessment to defendant, seeking relief under defendant’s supervisory authority as granted by ORS 306.115. Defendant conducted a telephone hearing with representatives of the Washington County assessor’s office and plaintiff, but…”

Willamette Estates II, LLC v. Dep't of Revenue, 346 P.3d 1207 (Or. 2015). · cites it 12× “The assessor cited as authority for its petition ORS 306.115, 1 which gives the department general supervisory authority over the property tax system and grants it discretion to “order the correction of clerical errors, errors in valuation or the correction of any other kind of…”

Ohio State Life Ins. v. Dep't of Revenue, 12 Or. Tax 423 (Or. T.C. 1993). · cites it 11× “ORS 306.115. 1 The statute authorizes defendant to correct the assessment for a property for the current assessment year and the two assessment years immediately preceding the current year if: (a) The department determines good and sufficient cause exists for the failure to…”

Salisbury v. Dept. of Rev., 24 Or. Tax 497 (Or. T.C. 2021). · cites it 3× “In limited circumstances, a taxpayer may be entitled to claim relief for one or two prior tax years not- withstanding the annual deadline.”

Perkins & Wiley v. Dep't of Revenue, 13 Or. Tax 426 (Or. T.C. 1995). · cites it 9× “Plaintiff (taxpayer) appeals the Department of Revenue’s (department) order declining to exercise its supervisoiy authority under ORS 306.115. The matter is before the court on the department’s Motion for Summary Judgment.”

J. R. Simplot Co. v. Dep't of Revenue, 11 Or. Tax 245 (Or. T.C. 1989). · cites it 23× “Instead, plaintiff waited until November 25, 1987, at which time it petitioned defendant under ORS 306.115 for relief for both years on the basis of “gross error.”

Show all 128 citing cases →

— Or. Rev. Stat. § 306.115(1) — 27 cases

Work v. Dept. of Rev., 22 Or. Tax 396 (Or. T.C. 2017). “The current tax year has the same meaning as used in ORS 306.115, meaning the cur- rent tax year is defined by the year in which the request is made.”

D.E. Shaw Renewable Investments, LLC v. Dept. of Rev., 25 Or. Tax 58 (Or. T.C. 2022). “On November 9, 2020, the Director responded with a letter denying taxpayer’s request for a change in value for tax years 2018-19 and 2019-20. Taxpayer filed a com- plaint in the Magistrate Division, and the Regular Division granted the parties’ joint petition to specially…”

Work v. Dep't of Revenue, 429 P.3d 375 (Or. 2018).

Harelson v. Schneyder, 16 Or. Tax 123 (Or. T.C. 2003).

Resolution Trust Corp. v. Dep't of Revenue, 13 Or. Tax 276 (Or. T.C. 1995). “On December 29, 1992, plaintiff appealed the assessment to defendant, seeking relief under defendant’s supervisory authority as granted by ORS 306.115. Defendant conducted a telephone hearing with representatives of the Washington County assessor’s office and plaintiff, but…”

— Or. Rev. Stat. § 306.115(2) — 11 cases

Oakmont, LLC v. Dep't of Revenue, 377 P.3d 523 (Or. 2016). “ORS 306.115 provides, in part: “(1) The Department of Revenue shall exercise general supervision and control over the system of property taxation throughout the state.”

Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018). “The legislature used the phrase in ORS 306.115, which invests in the department general supervision and control over the system of property taxation throughout the state.”

Willamette Estates II, LLC v. Dep't of Revenue, 346 P.3d 1207 (Or. 2015). “The assessor cited as authority for its petition ORS 306.115, 1 which gives the department general supervisory authority over the property tax system and grants it discretion to “order the correction of clerical errors, errors in valuation or the correction of any other kind of…”

Phelps v. Dep't of Revenue, 10 Or. Tax 162 (Or. T.C. 1985).

— Or. Rev. Stat. § 306.115(3) — 45 cases

ESCO Corp. v. Dep't of Revenue, 772 P.2d 413 (Or. 1989). “86-4696, holding that the Department lacked authority under ORS 306.115 to correct the tax roll for the 1983-84 tax year because [taxpayer] had not made written application for such a correction during 1985.”

Salisbury v. Dept. of Rev., 24 Or. Tax 497 (Or. T.C. 2021). “In limited circumstances, a taxpayer may be entitled to claim relief for one or two prior tax years not- withstanding the annual deadline.”

— Or. Rev. Stat. § 306.115(3)(a) — 8 cases

Ohio State Life Ins. v. Dep't of Revenue, 12 Or. Tax 423 (Or. T.C. 1993). “ORS 306.115. 1 The statute authorizes defendant to correct the assessment for a property for the current assessment year and the two assessment years immediately preceding the current year if: (a) The department determines good and sufficient cause exists for the failure to…”

Phelps v. Dep't of Revenue, 10 Or. Tax 162 (Or. T.C. 1985).

Jones v. Dep't of Revenue, 12 Or. Tax 237 (Or. T.C. 1992).

Perkins & Wiley v. Dep't of Revenue, 13 Or. Tax 426 (Or. T.C. 1995). “Plaintiff (taxpayer) appeals the Department of Revenue’s (department) order declining to exercise its supervisoiy authority under ORS 306.115. The matter is before the court on the department’s Motion for Summary Judgment.”

J. R. Simplot Co. v. Dep't of Revenue, 11 Or. Tax 245 (Or. T.C. 1989). “Instead, plaintiff waited until November 25, 1987, at which time it petitioned defendant under ORS 306.115 for relief for both years on the basis of “gross error.”

— Or. Rev. Stat. § 306.115(3)(a)(A) — 2 cases

Enter. Rent-A-Car Co. v. Dep't of Revenue, 12 Or. Tax 259 (Or. T.C. 1992).

— Or. Rev. Stat. § 306.115(3)(a)(B) — 5 cases

FSLIC v. Dep't of Revenue, 11 Or. Tax 389 (Or. T.C. 1990). “On or about August 5,1988, plaintiff filed a petition with defendant under ORS 306.115. In that connection, the parties stipulated: “Plaintiff has amended its earlier request for reduction from $600,000 to a reduction to $525,000 pursuant to an appraisal report done by Spence…”

Jones v. Dep't of Revenue, 12 Or. Tax 237 (Or. T.C. 1992).

Rothenfluch v. Dep't of Revenue, 11 Or. Tax 322 (Or. T.C. 1990).

Jones v. Dep't of Revenue, 847 P.2d 407 (Or. 1993).

Enter. Rent-A-Car Co. v. Dep't of Revenue, 12 Or. Tax 259 (Or. T.C. 1992).

— Or. Rev. Stat. § 306.115(3)(a)(C) — 3 cases

Rothenfluch v. Dep't of Revenue, 11 Or. Tax 322 (Or. T.C. 1990).

— Or. Rev. Stat. § 306.115(3)(b) — 8 cases

Eyler v. Dep't of Revenue, 14 Or. Tax 160 (Or. T.C. 1997).

McGill v. Dep't of Revenue, 14 Or. Tax 40 (Or. T.C. 1996).

— Or. Rev. Stat. § 306.115(4) — 6 cases

Willamette Estates v. Marion Cty. Assr., Tc-Md 091541c (or.tax 5-13-2011) (Or. T.C. 2011).

Willamette Estates II v. Marion Cty. Ass., Tc-Md 091541c (or.tax 5-10-2011) (Or. T.C. 2011).

Litton Sys., Inc. v. Josephine Cnty. Assessor, 17 Or. Tax 178 (Or. T.C. 2002).

— Or. Rev. Stat. § 306.115(4)(b) — 2 cases

Jones v. Dep't of Revenue, 12 Or. Tax 237 (Or. T.C. 1992).

Simons v. Dep't of Revenue, 12 Or. Tax 229 (Or. T.C. 1992).

— Or. Rev. Stat. § 306.115(5) — 13 cases

Hertig v. Dep't of Revenue (Or. T.C. 2012).

Blue Moon Care Home LLC v. Marion Cnty. Assessor (Or. T.C. 2016).

Earth Sci. Prods. Corp. v. Clackamas Cnty. Assessor (Or. T.C. 2016).

Trunnell v. Lane Cnty. Assessor (Or. T.C. 2016).

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