308.590 Review
and correction of tentative assessment roll; apportionment to county. (1) The Director of the Department
of Revenue shall:
(a) Review,
examine and correct the tentative assessment roll prepared under ORS 308.585.
(b) Increase or
reduce the valuation of property assessed on the roll so that the valuation is
the assessed value of the property.
(c) Correct
errors in apportionments of assessments on the roll.
(d) Correct
errors in the ratio of average maximum assessed value to average real market
value calculated under ORS 308.153.
(2) If it appears
to the director that there is any real or personal property that, by law, the
department is permitted to assess that has been assessed by the department more
than one time, or incorrectly assessed as to description, quantity or quality,
or assessed in the name of a person or company not the owner, lessee or
occupant of the property, or assessed under or beyond the actual assessed value
of the property, the director may make proper corrections to the roll.
(3) If it appears
to the director that there is real or personal property that has been assessed
by the department but that is not assessable by the department, the director
may make proper corrections to the roll.
(4) If it appears
to the director that any real or personal property that is assessable by the
department has not been assessed upon the roll, the director shall assess the
property at its assessed value.
(5) Property
assessed by the department within any county shall be apportioned by the
department to the county. [Amended by 1959 c.519 §2; 1967 c.293 §10; 1969 c.520
§31; 1971 c.377 §1; 1973 c.402 §10; 1991 c.459 §153; 1997 c.541 §210; 2003 c.31
§1; 2003 c.46 §21; 2007 c.616 §5]
Notes of Decisions
Pub. Util. Dist. No. 1 v. Dep't of Revenue, 17 Or. Tax 290 (Or. T.C. 2005).
· cites it 10× “At the point of director review under ORS 308.590, what has just occurred under the statutory recipe for assessment is the delivery to the director of a “tentative assessment roll” pursuant to ORS 308.”
Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016).
· cites it 3× “ORS 28 Nor is it correct to assert, as the department does in its brief, that in examining the tentative assessment roll under ORS 308.590, the Director is examining and correcting the “current year roll,” except, perhaps, to the extent that wording used by the department is…”
Portland Gen. Elec. Co. v. Dep't of Revenue, 7 Or. Tax 33 (Or. T.C. 1977).
“585) on the second Monday in June 1976, and reviewed by the director (ORS 308.590), at which time changes were made in the assessment in several respects.”
D. E. Shaw Renewable Investments v. Dept. of Rev., 371 Or. 384 (Or. 2023).
· cites it 3× “Before 2007, the central assessment statutes did not expressly authorize the department to make corrections outside of the annual director’s review and conference pro- cess for the current tax year, see generally ORS 308.”
Pub. Util. Dist. No. 1 v. Dep't of Revenue, 18 Or. Tax 199 (Or. T.C. 2006).
· cites it 9× “The parties disputed whether or not the department had the statutory authority under ORS 308.590 (2001) 1 to make omitted property assessments for tax years prior to the year for which the department, in its regular annual cycle, was taking action under the central assessment…”
Sal La Sea Dist. Improvement Co. v. Dep't of Revenue, 7 Or. Tax 436 (Or. T.C. 1978).
“While examining its assessment roll for 1977, pursuant to ORS 308.590, the Director of the Department of Revenue discovered that property assessable to Sal La Sea District Improvement Company, having a true cash value of $5,500, had been omitted from the 1977 rolls.”
— Or. Rev. Stat. § 308.590(1)(a) — 1 case
D. E. Shaw Renewable Investments v. Dept. of Rev., 371 Or. 384 (Or. 2023).
“Before 2007, the central assessment statutes did not expressly authorize the department to make corrections outside of the annual director’s review and conference pro- cess for the current tax year, see generally ORS 308.”
— Or. Rev. Stat. § 308.590(3) — 1 case
Pub. Util. Dist. No. 1 v. Dep't of Revenue, 17 Or. Tax 290 (Or. T.C. 2005).
“At the point of director review under ORS 308.590, what has just occurred under the statutory recipe for assessment is the delivery to the director of a “tentative assessment roll” pursuant to ORS 308.”
— Or. Rev. Stat. § 308.590(4) — 1 case
Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016).
“ORS 28 Nor is it correct to assert, as the department does in its brief, that in examining the tentative assessment roll under ORS 308.590, the Director is examining and correcting the “current year roll,” except, perhaps, to the extent that wording used by the department is…”
— Or. Rev. Stat. § 308.590(l)(c) — 1 case
Pub. Util. Dist. No. 1 v. Dep't of Revenue, 17 Or. Tax 290 (Or. T.C. 2005).
“At the point of director review under ORS 308.590, what has just occurred under the statutory recipe for assessment is the delivery to the director of a “tentative assessment roll” pursuant to ORS 308.”
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