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Oregon Revised Statutes

Or. Rev. Stat. § 308.636 (2026)

Correction of assessment roll to reflect omitted property; appeal

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      308.636 Correction of assessment roll to reflect omitted property; appeal. (1) If the person or company that is notified under ORS 308.632 does not appear before the Department of Revenue or appears but fails to show cause as to why the assessment should not be made, the Director of the Department of Revenue shall proceed to correct each certified assessment roll from which the property was omitted, but may not correct a roll for a year that exceeds five years prior to the year for which the last roll was certified.

      (2) The director shall give notice of the correction to the assessor of each county to which an assessment of omitted property is to be apportioned. Under ORS 311.205 (1)(c), the officer in charge of the assessment and tax roll shall make the appropriate correction to the roll.

      (3) A person or company aggrieved by an assessment of omitted property under this section and ORS 308.628 and 308.632 may appeal to the Oregon Tax Court, as prescribed in ORS 305.275 and 305.280. [2007 c.616 §10]

Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 2016–2022 · leading case: Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016).
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Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016). “ORS 308.636. Applying these rules to a taxpayer subject to central assessment and using the same hypothetical set out above for a locally assessed taxpayer, the results would be as fol- lows.”
Christensen II v. Dept. of Rev., 23 Or. Tax 155 (Or. T.C. 2018). “150(2) (call a meeting of the county assessors and provide for payment of their necessary traveling expenses); ORS 308.636 (correct assessment roll to reflect omitted property); ORS 314.”
D.E. Shaw Renewable Investments, LLC v. Dept. of Rev., 25 Or. Tax 58 (Or. T.C. 2022). · cites it 4× “The omit- ted property statutes obviously require the department to exercise valuation judgment in determining the value of the property to be added.”
Or. Rev. Stat. § 308.636(1): 1 case
D.E. Shaw Renewable Investments, LLC v. Dept. of Rev., 25 Or. Tax 58 (Or. T.C. 2022). “The omit- ted property statutes obviously require the department to exercise valuation judgment in determining the value of the property to be added.”
Or. Rev. Stat. § 308.636(2): 1 case
D.E. Shaw Renewable Investments, LLC v. Dept. of Rev., 25 Or. Tax 58 (Or. T.C. 2022). “The omit- ted property statutes obviously require the department to exercise valuation judgment in determining the value of the property to be added.”
Or. Rev. Stat. § 308.636(3): 1 case
D.E. Shaw Renewable Investments, LLC v. Dept. of Rev., 25 Or. Tax 58 (Or. T.C. 2022). “The omit- ted property statutes obviously require the department to exercise valuation judgment in determining the value of the property to be added.”
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