309.026
Sessions; hearing of petitions for reduction of property value; applications to
waive penalty; adjournment.
(1) The property value appeals board may convene on or after the first Monday
in February of each year, but not later than the date necessary for the board
to complete the functions of the board by April 15. The board shall meet at the
courthouse or courthouse annex. If the meeting place is other than the
courthouse or annex, notice of the meeting place shall be posted daily in the
courthouse. The board shall continue its sessions from day to day, exclusive of
legal holidays, until the functions provided in subsections (2) and (3) of this
section are completed.
(2) The board
shall hear petitions for the reduction of:
(a) The assessed
value or specially assessed value of property as of January 1 or as determined
under ORS 308.146 (6)(a);
(b) The real
market value of property as of January 1 or as determined under ORS 308.146
(6)(a);
(c) The maximum
assessed value of property as of January 1 or as determined under ORS 308.146
(5)(a) or (8)(a); and
(d) Corrections
to value made under ORS 311.208.
(3) The board
shall hear petitions for the reduction of value as provided in subsection (2)
of this section, but only if the value that is the subject of the petition was
added to the roll prior to December 1 of the tax year.
(4) The board
shall consider applications to waive liability for all or a portion of the
penalty imposed under ORS 308.295 or 308.296.
(5) The board
shall adjourn no later than April 15. [1955 c.709 §4; 1957 c.326 §3; 1959 c.519
§3; 1971 c.377 §3; 1975 c.753 §3; 1979 c.241 §35; 1981 c.804 §3; 1983 s.s. c.5 §9;
1985 c.318 §3; 1989 c.330 §4; 1991 c.459 §190; 1993 c.270 §41; 1997 c.541 §227;
1999 c.579 §10; 1999 c.655 §5; 2001 c.422 §1; 2009 c.443 §3; 2015 c.92 §4; 2023
c.29 §23]
309.028 [1955 c.709 §6; 1959 c.519 §4;
1971 c.377 §4; 1975 c.753 §4; 1979 c.241 §36; 1981 c.804 §4; 1989 c.330 §5;
1991 c.459 §191; renumbered 309.014 in 1991]
309.030 [Amended by 1955 c.709 §9;
renumbered 309.038]
309.032 [1955 c.709 §7; 1959 c.519 §5;
1973 c.402 §13; 1975 c.753 §7; 1979 c.241 §37; 1981 c.804 §5; 1983 s.s. c.5 §10;
1985 c.613 §11; 1989 c.330 §6; repealed by 1991 c.96 §13 and 1991 c.459 §208]
309.034 [1955 c.709 §8; repealed by 1971
c.377 §5 (309.035 enacted in lieu of 309.034)]
309.035 [1971 c.377 §6 (enacted in lieu of
309.034); 1973 c.71 §1; 1975 c.753 §8; 1975 c.763 §2; 1979 c.241 §38; 1981
c.804 §6; 1983 s.s. c.5 §11; 1989 c.330 §7; 1991 c.459 §192; 1997 c.541 §228;
renumbered 309.203 in 1997]
309.036 [1955 c.709 §§17, 18; 1971 c.377 §7;
1979 c.241 §39; 1981 c.804 §7; 1983 s.s. c.5 §12; 1985 c.613 §12; repealed by
1989 c.330 §19]
309.038 [Formerly 309.030; 1981 c.804 §8;
1983 s.s. c.5 §13; 1985 c.318 §4; repealed by 1989 c.330 §19]
309.040 [Amended by 1953 c.714 §3; 1959
c.666 §2; 1981 c.804 §9; 1983 c.603 §1; repealed by 1989 c.330 §19]
309.045 [1977 c.219 §2; 1979 c.725 §2;
1981 c.804 §10; 1983 s.s. c.5 §14; 1985 c.318 §5; 1989 c.330 §8; 1991 c.459 §193;
renumbered 309.021 in 1991]
309.050 [Amended by 1955 c.709 §10; 1971
c.377 §8; 1979 c.241 §40; 1981 c.804 §11; 1983 s.s. c.5 §15; 1985 c.613 §13;
1989 c.330 §9; 1991 c.459 §194; renumbered 309.011 in 1991]
309.060 [Amended by 1955 c.709 §11; 1981
c.804 §12; 1989 c.330 §10; repealed by 1991 c.96 §13 and 1991 c.459 §208]
Notes of Decisions
Cited in
50
cases (
11 in the last 5 years), 1983–2026 · leading case:
AKS LLC v. Dept. of Rev., 23 Or. Tax 300 (Or. T.C. 2019).
AKS LLC v. Dept. of Rev., 23 Or. Tax 300 (Or. T.C. 2019).
· cites it 5× “The statute allows a property taxpayer to appeal to the BOPTA regarding a matter within the BOPTA’s authority as prescribed in ORS 309.026. ORS 309.100(1). ORS 309.110(7) allows a taxpayer dissatisfied with a BOPTA order to appeal to the Magistrate Division.”
23rd & Flanders LLC v. Multnomah Cnty. Assessor, 17 Or. Tax 438 (Or. T.C. 2003).
· cites it 5× “100(1), a taxpayer “may petition the board of property tax appeals for relief as authorized under ORS 309.026.” ORS 309.026, in turn, authorizes the board to hear petitions seeking a reduction in assessed, maximum assessed, specially assessed, and real market values.”
Grant Cnty. v. Guyer, 672 P.2d 702 (Or. 1983).
“287, and for an appeal procedure, ORS 309.026, ORS 309.035, 309.100 and 305.”
Cullison v. Dep't of Revenue, 17 Or. Tax 315 (Or. T.C. 2004).
“ORS 309.026(2). The legislature provided for certain limited relief when required acts are done late or filings are made in the wrong place.”
Dep't of Revenue v. Oral & Maxillofacial Surgeons, P.C., 15 Or. Tax 284 (Or. T.C. 2001).
“In deciding how to appeal, the first question that must be answered is: What is the issue? If the taxpayer wants to appeal assessed value, real market value, or corrections or omissions on the roll, the taxpayer must file a petition with the Board of Property Tax Appeals…”
Ferschweiler v. Clackamas Cnty. Assessor, 16 Or. Tax 429 (Or. T.C. 2001).
· cites it 2× “Because the appeal was filed directly with this court and Plaintiff did not first seek relief from the Clackamas County Board of Property Tax Appeals (the board), as required by ORS 309.026 1 and ORS 309.100, the court cannot order a reduction in value unless the provisions of…”
AKS LLC v. Dept. of Rev. (Or. T.C. 2017).
· cites it 7× “100, the owners of any taxable property “may petition the board of property tax appeals for relief as authorized under ORS 309.026.” ORS 305.026 states, in /// FINAL DECISION OF DISMISSAL TC-MD 170007R 3 pertinent part, that BOPTA “shall hear petitions for the reduction of” real…”
Helms Deep, LLC v. Dept. of Rev., 25 Or. Tax 210 (Or. T.C. 2023).
“At oral argument before this division, it was undisputed that Plaintiff had not petitioned the county board of property tax appeals to reduce the property’s values for tax year 2017-18 as permitted by ORS 309.026. That fact precluded an appeal to the Magistrate Division for tax…”
Cold Mountain Storage, LLC v. Umatilla Cnty. Assessor (Or. T.C. 2016).
· cites it 3× “403, the owner * * * of any taxable property * * * may petition the board of property tax appeals for relief as authorized under ORS 309.026.”); ORS 309.026(2) (authorizing the board to hear petitions for value reductions).”
— Or. Rev. Stat. § 309.026(1) — 2 cases
— Or. Rev. Stat. § 309.026(2) — 29 cases
Cullison v. Dep't of Revenue, 17 Or. Tax 315 (Or. T.C. 2004).
“ORS 309.026(2). The legislature provided for certain limited relief when required acts are done late or filings are made in the wrong place.”
Cold Mountain Storage, LLC v. Umatilla Cnty. Assessor (Or. T.C. 2016).
“403, the owner * * * of any taxable property * * * may petition the board of property tax appeals for relief as authorized under ORS 309.026.”); ORS 309.026(2) (authorizing the board to hear petitions for value reductions).”
— Or. Rev. Stat. § 309.026(2)(a) — 3 cases
AKS LLC v. Dept. of Rev., 23 Or. Tax 300 (Or. T.C. 2019).
“The statute allows a property taxpayer to appeal to the BOPTA regarding a matter within the BOPTA’s authority as prescribed in ORS 309.026. ORS 309.100(1). ORS 309.110(7) allows a taxpayer dissatisfied with a BOPTA order to appeal to the Magistrate Division.”
23rd & Flanders LLC v. Multnomah Cnty. Assessor, 17 Or. Tax 438 (Or. T.C. 2003).
“100(1), a taxpayer “may petition the board of property tax appeals for relief as authorized under ORS 309.026.” ORS 309.026, in turn, authorizes the board to hear petitions seeking a reduction in assessed, maximum assessed, specially assessed, and real market values.”
AKS LLC v. Dept. of Rev. (Or. T.C. 2017).
“100, the owners of any taxable property “may petition the board of property tax appeals for relief as authorized under ORS 309.026.” ORS 305.026 states, in /// FINAL DECISION OF DISMISSAL TC-MD 170007R 3 pertinent part, that BOPTA “shall hear petitions for the reduction of” real…”
— Or. Rev. Stat. § 309.026(2)(b) — 3 cases
AKS LLC v. Dept. of Rev., 23 Or. Tax 300 (Or. T.C. 2019).
“The statute allows a property taxpayer to appeal to the BOPTA regarding a matter within the BOPTA’s authority as prescribed in ORS 309.026. ORS 309.100(1). ORS 309.110(7) allows a taxpayer dissatisfied with a BOPTA order to appeal to the Magistrate Division.”
— Or. Rev. Stat. § 309.026(2)(c) — 1 case
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.