308.582 Notice
of tentative assessment.
(1) The Department of Revenue shall mail a notice to each person or company
assessed under ORS 308.505 to 308.674 that states the amount the department
intends to place on the assessment roll as the assessment of the property of
the person or company that is assessable under ORS 308.505 to 308.674. The
department shall mail the notice of tentative assessment no later than May 25
of the assessment year.
(2) The notice
shall be mailed to the last-known address of the person or company.
(3) A failure by
the department to properly give the notice required by this section does not
invalidate any assessment made by the department.
(4) On and after
the date that notice is mailed under this section and before the date of
completion of the review of the roll, the department shall make the tentative
assessment roll and the apportionment of the assessments to counties available
for inspection by a person or company receiving notice under this section. [2007
c.616 §2; 2011 c.204 §5]
Notes of Decisions
Charter Commc'ns Holding Co. v. Dept. of Rev., 24 Or. Tax 88 (Or. T.C. 2020).
· cites it 3× “584 provides: “(1) A person or company receiving a notice of tenta- tive assessment under ORS 308.582 may make a request for a conference on the reduction in valuation or modification of the apportionment of a tentative assessment set forth in the notice.”
D.E. Shaw Renewable Investments, LLC v. Dept. of Rev., 25 Or. Tax 58 (Or. T.C. 2022).
· cites it 4× “The department issued Notices of Proposed Assessment (NOPAs) under ORS 308.582; taxpayer did not request a conference with the department’s director (the Director) pursuant to ORS 308.”
Level 3 Commc'ns LLC III v. Dept. of Rev., 23 Or. Tax 440 (Or. T.C. 2019).
“ORS 308.582(1). No later than June 15, three things must happen: (1) the department must deliver the entire “tentative assessment roll” of all centrally assessed properties to the director for examination (see ORS 308.”
Alaska Airlines, Inc. v. Dept. of Rev. (Or. T.C. 2021).
“STATEMENT OF FACTS Defendant sent Plaintiffs notices of tentative assessment for the 2020-21 tax year on or before May 25, 2020, as required by ORS 308.582. (See Stip Facts at ¶1.) On June 5, 2020, Jerry Yim, Senior Tax Accountant for Plaintiffs, requested a “director’s review…”
— Or. Rev. Stat. § 308.582(1) — 2 cases
Level 3 Commc'ns LLC III v. Dept. of Rev., 23 Or. Tax 440 (Or. T.C. 2019).
“ORS 308.582(1). No later than June 15, three things must happen: (1) the department must deliver the entire “tentative assessment roll” of all centrally assessed properties to the director for examination (see ORS 308.”
Charter Commc'ns Holding Co. v. Dept. of Rev., 24 Or. Tax 88 (Or. T.C. 2020).
“584 provides: “(1) A person or company receiving a notice of tenta- tive assessment under ORS 308.582 may make a request for a conference on the reduction in valuation or modification of the apportionment of a tentative assessment set forth in the notice.”
— Or. Rev. Stat. § 308.582(4) — 1 case
D.E. Shaw Renewable Investments, LLC v. Dept. of Rev., 25 Or. Tax 58 (Or. T.C. 2022).
“The department issued Notices of Proposed Assessment (NOPAs) under ORS 308.582; taxpayer did not request a conference with the department’s director (the Director) pursuant to ORS 308.”
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