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Oregon Revised Statutes

Or. Rev. Stat. § 309.110 (2026)

Disposition of petitions; orders; mailing or delivery; stipulations; amended orders; appeals

✓ current as of May 2026
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      309.110 Disposition of petitions; orders; mailing or delivery; stipulations; amended orders; appeals. (1) The disposition of every petition before a property value appeals board, other than a petition that is resolved by stipulation under ORS 308.242, and the board’s determination thereon shall be recorded by formal order and entered in the record of the board. A copy of the order as to each petition shall be sent, by mail, to the petitioner at the post-office address given in the petition. When a copy of a board’s order is personally delivered to the petitioner, the requirement to mail a copy of the order is waived. A copy of each order shall be delivered to the assessor and the officer in charge of the roll on the same day that the order is mailed or delivered to the petitioner. The orders of a board shall specify what changes shall be made in the tax roll, if any, and shall direct the officer in charge of the roll to make them. The legal advisor of the board shall be available to aid a board in the preparation of its orders.

      (2) If a petition is filed with the board that is resolved by stipulation under ORS 308.242 prior to the date the board convenes, the stipulation shall be entered into the record of the board. The requirements for recording by formal order, mailing and delivery under subsection (1) of this section do not apply to a stipulation entered into the record under this subsection. For all other purposes, a petition that is resolved by stipulation under ORS 308.242 prior to the date the board convenes shall be treated as if the petition had been withdrawn.

      (3)(a) A board may issue amended orders to correct clerical errors or errors of jurisdiction appearing in its original orders.

      (b) A board may authorize a board member or clerk of the board to amend board orders on behalf of the board for the purpose of correcting clerical errors.

      (4) Amended orders correcting an error of jurisdiction may be issued only during a board’s session, or by call of the chairperson.

      (5) An amended order correcting a clerical error or an error of jurisdiction must be made on or before June 30 of the year in which the original order was issued by the board.

      (6) The provisions of subsection (1) of this section shall apply to amended orders, unless the context requires otherwise. Amended orders shall be mailed to the petitioner and delivered to the assessor and the officer in charge of the roll not later than five days after the adjournment of a board’s meetings or five days after the date the order is amended, whichever is later.

      (7) The order of a board, other than an order relating to an application to excuse liability for the penalty imposed under ORS 308.295, may be appealed to the magistrate division of the Oregon Tax Court.

      (8) As used in this section:

      (a) “Clerical error” means an error in an order that either arises from an error in the minutes of a board or is a failure to correctly reflect the minutes of a board and that, had it been discovered prior to the order being issued, would have been corrected as a matter of course. In order to be a clerical error, the information necessary to make the correction must be contained in the minutes of the board. Such errors include, but are not limited to, arithmetic and copying errors and omission or misstatement of identification of property.

      (b) “Error of jurisdiction” means an error in an order resulting from a board’s failure to correctly apply the board’s authority as granted under ORS 309.026. [Amended by 1957 c.326 §6; 1959 c.666 §1; 1977 c.884 §14; 1981 c.804 §19; 1983 c.602 §1; 1985 c.318 §6; 1985 c.613 §23; 1989 c.330 §14; 1991 c.459 §198; 1993 c.498 §4; 1995 c.226 §11; 1997 c.541 §233; 1999 c.21 §23; 1999 c.340 §5; 1999 c.579 §12; 2001 c.114 §22; 2001 c.511 §3; 2003 c.35 §1; 2023 c.29 §28]

Notes of Decisions
Cited in 29 cases (8 in the last 5 years), 1978–2025 · leading case: Vill. at Main Street Phase II, LLC v. Dep't of Revenue, 387 P.3d 374 (Or. 2016).
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Vill. at Main Street Phase II, LLC v. Dep't of Revenue, 387 P.3d 374 (Or. 2016). “275; ORS 309.110(7). Within 60 days after the entry of a magistrate’s written decision, either party may file an appeal with the Regular Division.”
Noyes v. Dep't of Revenue, 7 Or. Tax 325 (Or. T.C. 1978). · cites it 3× “ORS 309.110 specifically requires the county board of equalization to give its orders in writing and not orally.”
AKS LLC v. Dept. of Rev., 23 Or. Tax 300 (Or. T.C. 2019). “ORS 309.110(7) allows a taxpayer dissatisfied with a BOPTA order to appeal to the Magistrate Division.”
Ferschweiler v. Clackamas Cnty. Assessor, 16 Or. Tax 429 (Or. T.C. 2001). “ORS 309.110(1) and (7). The appeal must be filed within 30 days from the date the order is mailed.”
Shevtsov v. Multnomah Cnty. Assessor (Or. T.C. 2022). · cites it 2× “” (Emphasis added); see also ORS 309.110(1),(7) (providing that all petitions, other than petitions resolved by stipulation “shall be recorded by formal order” and that “[t]he order of a board, other than an order relating to an application to excuse liability for the penalty…”
Shevtsov v. Multnomah Cnty. Assessor (Or. T.C. 2022). · cites it 2× “” (Emphasis added); see also ORS 309.110(1),(7) (providing that all petitions, other than petitions resolved by stipulation “shall be recorded by formal order” and that “[t]he order of a board, other than an order relating to an application to excuse liability for the penalty…”
Shevtsov v. Dept. of Rev. (Or. T.C. 2024). · cites it 2× “TABLE OF ISSUES The county’s motion raises four substantive issues, summarized in the following table: Tax County’s Summary Year Issue Judgment Grounds Laws Involved 1 Failure to pay the $30 charge ORS 309.110(7) 3 (allowing appeal to Tax imposed by county to file a Court from…”
Umatilla Cnty. Assessor v. Dep't of Revenue, 12 Or. Tax 121 (Or. T.C. 1992). · cites it 4× “ORS 309.110 does not specify a time by which the copy must be mailed to the taxpayer.”
Lee v. Marion Cnty. Assessor (Or. T.C. 2016). “275(3); ORS 309.110(7).2 Among the claims that may be brought before boards of property tax appeals are petitions for the reduction of a property’s real market value.”
WLL P.C. v. Marion Cnty. Assessor (Or. T.C. 2017). “ORS 309.110(7). If a taxpayer does not appeal to BOPTA, however, then no appeal to this court under ORS 305.”
4310 Bldg. LLC v. Multnomah Cnty. Assessor (Or. T.C. 2019). “3 Although the parties to this case and to other cases from Parks Westsac to Paris analyze taxpayers’ standing to appeal from BOPTA orders using the term “aggrieved” from ORS 305.”
Woody Fam. Props., LLC v. Jackson Cnty. Assessor (Or. T.C. 2021). “ORS 309.110(7); ORS 305.275(3); ORS 305.280(4).”
Show all 29 citing cases →
— Or. Rev. Stat. § 309.110(1) — 8 cases
Noyes v. Dep't of Revenue, 7 Or. Tax 325 (Or. T.C. 1978). “ORS 309.110 specifically requires the county board of equalization to give its orders in writing and not orally.”
Ferschweiler v. Clackamas Cnty. Assessor, 16 Or. Tax 429 (Or. T.C. 2001). “ORS 309.110(1) and (7). The appeal must be filed within 30 days from the date the order is mailed.”
Umatilla Cnty. Assessor v. Dep't of Revenue, 12 Or. Tax 121 (Or. T.C. 1992). “ORS 309.110 does not specify a time by which the copy must be mailed to the taxpayer.”
Shevtsov v. Multnomah Cnty. Assessor (Or. T.C. 2022). “” (Emphasis added); see also ORS 309.110(1),(7) (providing that all petitions, other than petitions resolved by stipulation “shall be recorded by formal order” and that “[t]he order of a board, other than an order relating to an application to excuse liability for the penalty…”
Shevtsov v. Multnomah Cnty. Assessor (Or. T.C. 2022). “” (Emphasis added); see also ORS 309.110(1),(7) (providing that all petitions, other than petitions resolved by stipulation “shall be recorded by formal order” and that “[t]he order of a board, other than an order relating to an application to excuse liability for the penalty…”
— Or. Rev. Stat. § 309.110(5) — 1 case
Feliz-Glynn Props. LLC v. Yamhill Cnty. Assessor (Or. T.C. 2012).
— Or. Rev. Stat. § 309.110(7) — 22 cases
Vill. at Main Street Phase II, LLC v. Dep't of Revenue, 387 P.3d 374 (Or. 2016). “275; ORS 309.110(7). Within 60 days after the entry of a magistrate’s written decision, either party may file an appeal with the Regular Division.”
AKS LLC v. Dept. of Rev., 23 Or. Tax 300 (Or. T.C. 2019). “ORS 309.110(7) allows a taxpayer dissatisfied with a BOPTA order to appeal to the Magistrate Division.”
Shevtsov v. Dept. of Rev. (Or. T.C. 2024). “TABLE OF ISSUES The county’s motion raises four substantive issues, summarized in the following table: Tax County’s Summary Year Issue Judgment Grounds Laws Involved 1 Failure to pay the $30 charge ORS 309.110(7) 3 (allowing appeal to Tax imposed by county to file a Court from…”
Lee v. Marion Cnty. Assessor (Or. T.C. 2016). “275(3); ORS 309.110(7).2 Among the claims that may be brought before boards of property tax appeals are petitions for the reduction of a property’s real market value.”
WLL P.C. v. Marion Cnty. Assessor (Or. T.C. 2017). “ORS 309.110(7). If a taxpayer does not appeal to BOPTA, however, then no appeal to this court under ORS 305.”
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