308.628
Omitted property subject to assessment. (1) If the Director of the Department of Revenue
determines that any real or personal property that is assessable by the
Department of Revenue under ORS 308.505 to 308.674 has not been assessed on the
assessment roll for the year in which the roll was last certified or on the
roll for any prior year that does not exceed five years prior to the year for
which the last roll was certified under ORS 308.621, the department shall give
the notice prescribed in ORS 308.632 to the person or company in whose name the
omitted property is to be assessed.
(2) Property
shall be presumed to be omitted property subject to assessment under ORS
308.505 to 308.674 whenever the department discovers or receives credible
information that:
(a) The addition
of any building, structure, improvement, machinery, equipment or other asset
was not reported in a statement filed under ORS 308.524;
(b) The cost, as
of the assessment date, of any building, structure, improvement, machinery,
equipment or other asset reported in a return required by the department
exceeds the cost stated in the statement filed under ORS 308.524; or
(c) Any item
listed in ORS 308.525 or under rules adopted to implement ORS 308.525 was
underreported in the statement filed under ORS 308.524.
(3) ORS 308.624
(4) does not apply to the addition of omitted property under subsection (1) of
this section. [2007 c.616 §8]
308.630 [Amended by 1955 c.735 §6; 1961
c.533 §49; repealed by 1977 c.870 §59]
Notes of Decisions
Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016).
· cites it 3× “27 In support of this premise, the department notes that the central assessment statute for omitted prop- erty, ORS 308.628, refers to property that “has not been assessed on the assessment roll for the year in which the roll was last certified,” whereas the local assessment…”
D.E. Shaw Renewable Investments, LLC v. Dept. of Rev., 25 Or. Tax 58 (Or. T.C. 2022).
· cites it 8× “636(1) (department “shall proceed to correct each certified assessment roll from which the property was omitted”); see generally ORS 308.628 to 308.636. The omit- ted property statutes obviously require the department to exercise valuation judgment in determining the value of…”
Level 3 Commc'ns LLC III v. Dept. of Rev., 23 Or. Tax 440 (Or. T.C. 2019).
· cites it 2× “See ORS 308.628 to 308.636. 56 The department’s administrative rules refer to the annual “statement” required by ORS 308.”
D. E. Shaw Renewable Investments v. Dept. of Rev., 371 Or. 384 (Or. 2023).
“624(1), (5) (direc- tor may correct clerical errors after roll is certified for any prior year that does not exceed five years); ORS 308.628 (director may add omitted property after roll is certified for any prior year that does not exceed five years).”
Dunne v. Dept. of Rev. (Or. T.C. 2024).
“Two sets of omitted property statutes exist: ORS 308.628 to 308.636 (added by Or Laws 2007, ch 616) apply to centrally assessed property, while ORS 311.”
— Or. Rev. Stat. § 308.628(1) — 2 cases
D.E. Shaw Renewable Investments, LLC v. Dept. of Rev., 25 Or. Tax 58 (Or. T.C. 2022).
“636(1) (department “shall proceed to correct each certified assessment roll from which the property was omitted”); see generally ORS 308.628 to 308.636. The omit- ted property statutes obviously require the department to exercise valuation judgment in determining the value of…”
— Or. Rev. Stat. § 308.628(3) — 1 case
D.E. Shaw Renewable Investments, LLC v. Dept. of Rev., 25 Or. Tax 58 (Or. T.C. 2022).
“636(1) (department “shall proceed to correct each certified assessment roll from which the property was omitted”); see generally ORS 308.628 to 308.636. The omit- ted property statutes obviously require the department to exercise valuation judgment in determining the value of…”
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