Or. Rev. Stat. » Oregon Revised Statutes

Or. Rev. Stat. § 308.595

Notice when valuation increased or omitted property placed on tentative assessment roll; exception

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      308.595 Notice when valuation increased or omitted property placed on tentative assessment roll; exception. The Director of the Department of Revenue, while reviewing and apportioning the tentative assessment roll, may not increase the valuation of any property on the roll without giving to the company or person in whose name the property is assessed at least six days’ written notice to appear and show cause, if any, why the valuation of the assessable property of the company or person, or some part thereof, to be specified in the notice, should not be increased. A notice is not necessary if the person or company appears voluntarily before the director and is notified by the director that the property of the person or company, or some specified part thereof is, in the opinion of the director, assessed below its assessed value. [Amended by 1955 c.735 §3; 1957 c.325 §2; 1967 c.78 §4; 1969 c.520 §32; 1977 c.870 §35; 1991 c.459 §154; 1993 c.270 §35; 1995 c.650 §91; 1997 c.541 §212; 1999 c.223 §5; 2007 c.616 §6]

Notes of Decisions
Cited in 15 cases (3 in the last 5 years), 1962–2023 · leading case: Level 3 Communications LLC III v. Dept. of Rev.
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Level 3 Communications LLC III v. Dept. of Rev. (2019) ortc · cites it 5× “53 Taxpayer first asserts that the department’s reliance on the international unit at trial violated ORS 308.595. That statute provides: “The Director of the Department of Revenue, while reviewing and apportioning the tentative assessment roll, may not increase the valuation of…”
Charter Communications Holding Co. v. Dept. of Rev. (2020) ortc · cites it 5× “The same law also changed the references to an “appeal” of a notice of central assessment in former ORS 308.595 (1993), replacing them with references to a “request for a conference” with the direc- tor.”
Pacific Power & Light Co. v. Department of Revenue (1979) or “Plaintiff filed petitions with defendant for correction, pursuant to ORS 308.595(2), but the petitions were denied.”
Sanok v. Grimes (1983) or “115(5) (property tax exemption for nonprofit conservancies); ORS 308.595(3) (property tax); ORS 314.466 (income tax); ORS 323.”
Pacific Power & Light Co. v. Department of Revenue (1977) ortc · cites it 2× “In amended complaints filed in the court on November 15, 1976, plaintiff referred to the notice of the defendant, dated May 20, 1975, made pursuant to ORS 308.595, advising the plaintiff that its Oregon electric utility property, subject to assessment by the department, had been…”
SOUTHERN PAC. TRANS. v. Dept. of Rev. (1983) or “ORS 308.595(3). The Tax Court consolidated the complaints for trial and they are consolidated here.”
D.E. Shaw Renewable Investments, LLC v. Dept. of Rev. (2022) ortc “115(3), and as to the fourth year, Northwest Natural instead apparently sought a conference with the Director under ORS 308.595 (2005). See <a href="/opinion/4084543/nw-nat-gas-com-v-dept-of-rev/#368" aria-description="Citation for case: N.”
Union Pacific Railroad v. State Tax Commission (1962) or · cites it 4× “” ORS 308.595 (2). The notice served upon plaintiff in this case notified plaintiff of “a tentative 1958 true cash value” of all of its Oregon property.”
Brooks Resources Corp. v. Department of Revenue (1976) or · cites it 3× “” The plaintiff, pursuant to ORS 308.595 (2), appealed from the defendant’s original assessments of the water systems as of January 1, 1974.”
Emerald Loggers Radio Ass'n v. State Tax Commission (1964) ortc · cites it 4× “In its plea in abatement defendant alleges that plaintiff’s petition for review heretofore filed before the commission was not properly verified as required by ORS 308.595 and that therefore the commission could not properly hear plaintiff’s appeal or issue the order questioned…”
Southern Pacific Transportation Co. v. Department of Revenue (1983) or “ORS 308.595(3). The Tax Court consolidated the complaints for trial and they are consolidated here.”
Alaska Airlines, Inc. v. Dept. of Rev. (2021) ortc · cites it 3× “This reading of “conference” as a scheduled meeting with the director is supported by ORS 308.595 which requires the department to give a 6-day notice before increasing the value of centrally assessed properties but waives that requirement if the person or company “voluntarily…”
Show all 15 citing cases →
— Or. Rev. Stat. § 308.595(1) — 1 case
Brooks Resources Corp. v. Department of Revenue (1975) ortc
— Or. Rev. Stat. § 308.595(2) — 4 cases
Pacific Power & Light Co. v. Department of Revenue (1979) or “Plaintiff filed petitions with defendant for correction, pursuant to ORS 308.595(2), but the petitions were denied.”
Pacific Power & Light Co. v. Department of Revenue (1977) ortc “In amended complaints filed in the court on November 15, 1976, plaintiff referred to the notice of the defendant, dated May 20, 1975, made pursuant to ORS 308.595, advising the plaintiff that its Oregon electric utility property, subject to assessment by the department, had been…”
Emerald Loggers Radio Ass'n v. State Tax Commission (1964) ortc “In its plea in abatement defendant alleges that plaintiff’s petition for review heretofore filed before the commission was not properly verified as required by ORS 308.595 and that therefore the commission could not properly hear plaintiff’s appeal or issue the order questioned…”
Brooks Resources Corp. v. Department of Revenue (1975) ortc
— Or. Rev. Stat. § 308.595(3) — 6 cases
Sanok v. Grimes (1983) or “115(5) (property tax exemption for nonprofit conservancies); ORS 308.595(3) (property tax); ORS 314.466 (income tax); ORS 323.”
SOUTHERN PAC. TRANS. v. Dept. of Rev. (1983) or “ORS 308.595(3). The Tax Court consolidated the complaints for trial and they are consolidated here.”
Charter Communications Holding Co. v. Dept. of Rev. (2020) ortc “The same law also changed the references to an “appeal” of a notice of central assessment in former ORS 308.595 (1993), replacing them with references to a “request for a conference” with the direc- tor.”
Southern Pacific Transportation Co. v. Department of Revenue (1983) or “ORS 308.595(3). The Tax Court consolidated the complaints for trial and they are consolidated here.”
D. R. Johnson Lumber Co. v. Department of Revenue (1993) ortc
— Or. Rev. Stat. § 308.595(5) — 1 case
Charter Communications Holding Co. v. Dept. of Rev. (2020) ortc “The same law also changed the references to an “appeal” of a notice of central assessment in former ORS 308.595 (1993), replacing them with references to a “request for a conference” with the direc- tor.”
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