308.240
Description of real property; assessment to “unknown owners”; mistake or
omission in owner’s name; error in description of property. (1) Real property may be described
by giving the subdivision according to the United States survey when coincident
with the boundaries thereof, or by lots, blocks and addition names, or by
giving the boundaries thereof by metes and bounds, or by reference to the book
and page of any public record of the county where the description may be found,
or in such other manner as to cause the description to be capable of being made
certain. Initial letters, abbreviations, figures, fractions and exponents, to
designate the township, range, section or part of a section, or the number of
any lot or block or part thereof, or any distance, course, bearing or
direction, may be employed in any such description of real property.
(2) If the owner
of any land is unknown, such land may be assessed to “unknown owner,” or “unknown
owners.” If the property is correctly described, no assessment shall be
invalidated by a mistake in the name of the owner of the real property assessed
or by the omission of the name of the owner or the entry of a name other than
that of the true owner. Where the name of the true owner, or the owner of
record, of any parcel of real property is given, the assessment shall not be
held invalid on account of any error or irregularity in the description if the
description would be sufficient in a deed of conveyance from the owner, or is
such that, in an action to enforce a contract to convey employing such
description, a court with jurisdiction to grant equitable remedies would hold
it to be good and sufficient.
(3) Any
description of real property which conforms substantially to the requirements
of this section shall be a sufficient description and designation in all
proceedings of assessment for taxation, levy and collection of taxes,
foreclosure and sale for delinquent taxes or assessments, and in any other
proceeding related to or connected with the taxation of such property. [Amended
by 1957 c.324 §5; 1979 c.284 §135; 1993 c.19 §7]
Notes of Decisions
Bear Creek Plaza, Ore., Ltd. v. Dep't of Revenue, 12 Or. Tax 272 (Or. T.C. 1992).
· cites it 2× “ORS 308.240(1) requires real property to be described by metes and bounds, subdivision, tax lot or some other means capable of being made certain.”
Coos Cnty. v. State, 734 P.2d 1348 (Or. 1987).
“ORS 308.240(2) provides in part: “* * * If the property is correctly described, no assessment shall be invalidated by * * * the entry of a name other than that of the true owner.”
Neupert v. Dep't of Revenue, 13 Or. Tax 407 (Or. T.C. 1995).
· cites it 4× “215 dictates the assessment roll shall include a description of the property as required by ORS 308.240. ORS 308.240(1) states that the assessor may describe real property by any one of several methods, e.”
White v. Washington Cnty. Assessor, 17 Or. Tax 45 (Or. T.C. 2001).
“232; ORS 308.240; ORS 308.245; 2 Id. at 453 (holding that statutory reference to property and parcel are synonymous with tax lot); Neupert, 13 OTR at 411 .”
Allied Timber Co. v. Dep't of Revenue, 8 Or. Tax 428 (Or. T.C. 1980).
“250 merely requires that, in the case of real property, the tax statement must contain "a description which meets the requirements of subsection (1) of ORS 308.240; * * Subsection (3) of the same section provides: "The failure of a taxpayer to receive the statement described in…”
Renewal House, Inc. v. Dep't of Revenue, 5 Or. Tax 638 (Or. T.C. 1974).
“” ORS 308.240 (2). The assessor is required to maintain an index of the names of every taxpayer, indexed to the assessment rolls.”
Napier v. Lincoln Cnty. Sch. Dist., 4 Or. Tax 221 (Or. T.C. 1970).
“ORS 308.240. The recording of deeds and filing of contracts of sale of land are not required by law; in fact, the statute sanctions secrecy where a grantor sells part of a tract and desires a division of assessment.”
Allied Timber Co. v. Dep't of Revenue, 677 P.2d 33 (Or. 1984).
“250(1) states: “Except as to real property assessed to ‘unknown owners’ pursuant to ORS 308.240(2), prior to the first day of November in each year, the tax collector shall deliver or mail to each person (as defined in ORS 311.”
Lincoln Cnty. v. Dep't of Revenue, 12 Or. Tax 548 (Or. T.C. 1993).
· cites it 3× “240(1) requires the assessor to describe the land being assessed by one of the following: “ (1) Real property may be described by giving the subdivision according to the United States survey when coincident with the boundaries thereof, or by lots, blocks and addition names, or…”
In Re Eola Concrete Tele & Prods. Co., 8 Or. Tax 128 (Or. T.C. 1979).
“However, the lien of the tax runs against the land in any event and provision is made for the "unknown owner” (ORS 308.240(2): "|N]o assessment shall be invalidated * * *”).”
Lowthian v. Dep't of Revenue, 707 P.2d 1236 (Or. 1985).
“555, oras otherwise ascertained by the tax collector; “(b) In the case of real property, a description which meets the requirements of ORS 308.240(1); “(c) The total amount of current taxes due on the described property; “(d) The amount of the discount provided by ORS 311.”
— Or. Rev. Stat. § 308.240(1) — 5 cases
Neupert v. Dep't of Revenue, 13 Or. Tax 407 (Or. T.C. 1995).
“215 dictates the assessment roll shall include a description of the property as required by ORS 308.240. ORS 308.240(1) states that the assessor may describe real property by any one of several methods, e.”
Lincoln Cnty. v. Dep't of Revenue, 12 Or. Tax 548 (Or. T.C. 1993).
“240(1) requires the assessor to describe the land being assessed by one of the following: “ (1) Real property may be described by giving the subdivision according to the United States survey when coincident with the boundaries thereof, or by lots, blocks and addition names, or…”
Lowthian v. Dep't of Revenue, 707 P.2d 1236 (Or. 1985).
“555, oras otherwise ascertained by the tax collector; “(b) In the case of real property, a description which meets the requirements of ORS 308.240(1); “(c) The total amount of current taxes due on the described property; “(d) The amount of the discount provided by ORS 311.”
— Or. Rev. Stat. § 308.240(2) — 5 cases
Coos Cnty. v. State, 734 P.2d 1348 (Or. 1987).
“ORS 308.240(2) provides in part: “* * * If the property is correctly described, no assessment shall be invalidated by * * * the entry of a name other than that of the true owner.”
Allied Timber Co. v. Dep't of Revenue, 677 P.2d 33 (Or. 1984).
“250(1) states: “Except as to real property assessed to ‘unknown owners’ pursuant to ORS 308.240(2), prior to the first day of November in each year, the tax collector shall deliver or mail to each person (as defined in ORS 311.”
In Re Eola Concrete Tele & Prods. Co., 8 Or. Tax 128 (Or. T.C. 1979).
“However, the lien of the tax runs against the land in any event and provision is made for the "unknown owner” (ORS 308.240(2): "|N]o assessment shall be invalidated * * *”).”
Lincoln Cnty. v. Dep't of Revenue, 12 Or. Tax 548 (Or. T.C. 1993).
“240(1) requires the assessor to describe the land being assessed by one of the following: “ (1) Real property may be described by giving the subdivision according to the United States survey when coincident with the boundaries thereof, or by lots, blocks and addition names, or…”
— Or. Rev. Stat. § 308.240(3) — 2 cases
Neupert v. Dep't of Revenue, 13 Or. Tax 407 (Or. T.C. 1995).
“215 dictates the assessment roll shall include a description of the property as required by ORS 308.240. ORS 308.240(1) states that the assessor may describe real property by any one of several methods, e.”
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