308.242
Assessor’s authority to change roll after September 25 limited; when changes
permitted; stipulations.
(1) The assessor may not make changes in the roll after September 25 of each
year except as provided in subsections (2) and (3) of this section or as
otherwise provided by law.
(2) After the
assessment roll has been certified and on or before December 31, the assessor
may make changes in valuation judgment that result in a reduction in the value
of property, if so requested by the taxpayer or upon the assessor’s own
initiative. Corrections under this section to accounts appraised by the
Department of Revenue pursuant to ORS 306.126 and 308.505 to 308.674 may not be
made without the approval of the department.
(3)(a) If a
petition for reduction has been filed with the property value appeals board,
the assessor may change the roll if the assessor and the petitioner stipulate
to a change in valuation judgment that results in a reduction in value. The
stipulation may be made at any time up until the convening of the board.
(b) Stipulations
agreed to by the assessor and the petitioner under this subsection shall be
delivered to the clerk of the board prior to the convening of the board.
(c) As used in
this subsection, “stipulation” means a written agreement signed by the
petitioner and the assessor that specifies a reduction in value to be made to
the assessment and tax roll.
(4) Any change in
value made under subsection (2) or (3) of this section shall be made in the
manner specified in ORS 311.205 and 311.216 to 311.232. [1957 c.324 §7; 1981
c.804 §40a; 1983 s.s. c.5 §4; 1991 c.459 §100; 1993 c.270 §27; 1997 c.541 §162;
2001 c.423 §1; 2003 c.36 §1; 2007 c.590 §1; 2023 c.29 §12]
Notes of Decisions
Windmill Inns of Am., Inc. v. Dep't of Revenue, 14 Or. Tax 271 (Or. T.C. 1998).
· cites it 4× “The controlling statute, ORS 308.242, provides, as follows: “(1) The assessor shall make no changes in the roll after September 20 of each year except such changes as are otherwise provided by law.”
Perkins v. Dep't of Revenue, 15 Or. Tax 381 (Or. T.C. 2001).
“ORS 308.242(1) provides that “[t]he assessor shall make no changes in the roll after September 25 of each year except as provided in subsections (2) and (3) * * *.”
Reynolds Metals Co. v. State Tax Comm'n, 362 P.2d 705 (Or. 1961).
“ORS 308.242. May 2, 1958, the taxpayer received notice of an assessment which was a gross departure from that of the previous year and from what the taxpayer considered to be fair.”
Georgia-Pac. Corp. v. Dep't of Revenue, 5 Or. Tax 33 (Or. T.C. 1972).
“ORS 308.242. In November 1969, at the time of plaintiff’s tender of the 1968-1969 tax and its request to revoke its 1968 election, the pertinent tax roll was in the hands of the Multnomah County Director of Assessment and Taxation in his role of tax collector.”
State Fin. Co. v. Dep't of Revenue, 5 Or. Tax 651 (Or. T.C. 1974).
“(ORS 308.242.) He was required, if requested by the owner after May 1, to provide a signed statement giving the assessed value of any property.”
Jeld-Wen, Inc. v. Dep't of Revenue, 5 Or. Tax 358 (Or. T.C. 1973).
“See ORS 308.242: “The assessor shall make no changes in the roll after May 1 of each year except such changes as are otherwise provided by law.”
Oakway Golf, Inc. v. Lane Cnty. Assessor (Or. T.C. 2024).
· cites it 2× “” ORS 308.242(1). Defendant’s internal emails show that it changed the subject account no earlier 1 The court’s references to the Oregon Revised Statutes (ORS) are to 2021.”
Woody Fam. Props., LLC v. Jackson Cnty. Assessor (Or. T.C. 2021).
· cites it 2× “It replaced the following language: “The officer may not correct an error in valuation judgment, except as provided in ORS 308.242(2) and (3).” See id. At that time, ORS 308.”
Errico v. Lincoln Cnty. Assessor (Or. T.C. 2021).
· cites it 2× “It replaced the following language: “The officer may not correct an error in valuation judgment, except as provided in ORS 308.242(2) and (3).” See id. At that time, ORS 308.”
— Or. Rev. Stat. § 308.242(1) — 5 cases
Perkins v. Dep't of Revenue, 15 Or. Tax 381 (Or. T.C. 2001).
“ORS 308.242(1) provides that “[t]he assessor shall make no changes in the roll after September 25 of each year except as provided in subsections (2) and (3) * * *.”
Oakway Golf, Inc. v. Lane Cnty. Assessor (Or. T.C. 2024).
“” ORS 308.242(1). Defendant’s internal emails show that it changed the subject account no earlier 1 The court’s references to the Oregon Revised Statutes (ORS) are to 2021.”
— Or. Rev. Stat. § 308.242(2) — 3 cases
Windmill Inns of Am., Inc. v. Dep't of Revenue, 14 Or. Tax 271 (Or. T.C. 1998).
“The controlling statute, ORS 308.242, provides, as follows: “(1) The assessor shall make no changes in the roll after September 20 of each year except such changes as are otherwise provided by law.”
Woody Fam. Props., LLC v. Jackson Cnty. Assessor (Or. T.C. 2021).
“It replaced the following language: “The officer may not correct an error in valuation judgment, except as provided in ORS 308.242(2) and (3).” See id. At that time, ORS 308.”
Errico v. Lincoln Cnty. Assessor (Or. T.C. 2021).
“It replaced the following language: “The officer may not correct an error in valuation judgment, except as provided in ORS 308.242(2) and (3).” See id. At that time, ORS 308.”
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