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Oregon Revised Statutes

Or. Rev. Stat. § 308.595 (2026)

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

✓ current as of May 2026
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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 Commc'ns LLC III v. Dept. of Rev., 23 Or. Tax 440 (Or. T.C. 2019).
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Level 3 Commc'ns LLC III v. Dept. of Rev., 23 Or. Tax 440 (Or. T.C. 2019). · 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 Commc'ns Holding Co. v. Dept. of Rev., 24 Or. Tax 88 (Or. T.C. 2020). · 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.”
Pac. Power & Light Co. v. Dep't of Revenue, 596 P.2d 912 (Or. 1979). “Plaintiff filed petitions with defendant for correction, pursuant to ORS 308.595(2), but the petitions were denied.”
Sanok v. Grimes, 662 P.2d 693 (Or. 1983). “115(5) (property tax exemption for nonprofit conservancies); ORS 308.595(3) (property tax); ORS 314.466 (income tax); ORS 323.”
Pac. Power & Light Co. v. Dep't of Revenue, 7 Or. Tax 203 (Or. T.C. 1977). · 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…”
S. Pac. Trans. v. Dept. of Rev., 664 P.2d 401 (Or. 1983). “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., 25 Or. Tax 58 (Or. T.C. 2022). “115(3), and as to the fourth year, Northwest Natural instead apparently sought a conference with the Director under ORS 308.595 (2005). See 19 OTR at 368-70 .”
Union Pac. R.R. v. State Tax Comm'n, 376 P.2d 80 (Or. 1962). · 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. Dep't of Revenue, 558 P.2d 312 (Or. 1976). · cites it 3× “Although each system varies from the others in size and capacity, the principal physical elements are the same: a well or wells, pump house, a pump with electrical controls and valving, a pressure tank, long lines of pipe of various diameters, hydrants, services to building…”
Emerald Loggers Radio Ass'n v. State Tax Comm'n, 1 Or. Tax 456 (Or. T.C. 1964). · 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…”
S. Pac. Transp. Co. v. Dep't of Revenue, 664 P.2d 401 (Or. 1983). “ORS 308.595(3). The Tax Court consolidated the complaints for trial and they are consolidated here.”
Alaska Airlines, Inc. v. Dept. of Rev. (Or. T.C. 2021). · cites it 3× “584 specifies that the director shall hold the conference.8 Discussions with someone other than the director or her delegate do not qualify as a conference under the statute.”
Show all 15 citing cases →
— Or. Rev. Stat. § 308.595(1) — 1 case
Brooks Resources Corp. v. Dep't of Revenue, 6 Or. Tax 217 (Or. T.C. 1975).
— Or. Rev. Stat. § 308.595(2) — 4 cases
Pac. Power & Light Co. v. Dep't of Revenue, 596 P.2d 912 (Or. 1979). “Plaintiff filed petitions with defendant for correction, pursuant to ORS 308.595(2), but the petitions were denied.”
Pac. Power & Light Co. v. Dep't of Revenue, 7 Or. Tax 203 (Or. T.C. 1977). “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 Comm'n, 1 Or. Tax 456 (Or. T.C. 1964). “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. Dep't of Revenue, 6 Or. Tax 217 (Or. T.C. 1975).
— Or. Rev. Stat. § 308.595(3) — 6 cases
Sanok v. Grimes, 662 P.2d 693 (Or. 1983). “115(5) (property tax exemption for nonprofit conservancies); ORS 308.595(3) (property tax); ORS 314.466 (income tax); ORS 323.”
S. Pac. Trans. v. Dept. of Rev., 664 P.2d 401 (Or. 1983). “ORS 308.595(3). The Tax Court consolidated the complaints for trial and they are consolidated here.”
Charter Commc'ns Holding Co. v. Dept. of Rev., 24 Or. Tax 88 (Or. T.C. 2020). “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.”
S. Pac. Transp. Co. v. Dep't of Revenue, 664 P.2d 401 (Or. 1983). “ORS 308.595(3). The Tax Court consolidated the complaints for trial and they are consolidated here.”
D. R. Johnson Lumber Co. v. Dep't of Revenue, 12 Or. Tax 429 (Or. T.C. 1993).
— Or. Rev. Stat. § 308.595(5) — 1 case
Charter Commc'ns Holding Co. v. Dept. of Rev., 24 Or. Tax 88 (Or. T.C. 2020). “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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