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the board convenes shall be treated as if the petition had been withdrawn.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
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.”
Shevtsov v. Multnomah Cnty. Assessor, No. TC-MD 210078N (Or. T.C. Jan. 12, 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, No. TC-MD 210079N (Or. T.C. Jan. 12, 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., No. TC 5441 (Or. T.C. Feb. 5, 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…”
Lee v. Marion Cnty. Assessor, No. TC-MD 150431N (Or. T.C. Feb. 1, 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, No. TC-MD 170258N (Or. T.C. Nov. 14, 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, No. TC-MD 190134G (Or. T.C. Sept. 30, 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.”
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.”
Shevtsov v. Multnomah Cnty. Assessor, No. TC-MD 210078N (Or. T.C. Jan. 12, 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, No. TC-MD 210079N (Or. T.C. Jan. 12, 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
Or. Rev. Stat. § 309.110(7): 22 cases
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., No. TC 5441 (Or. T.C. Feb. 5, 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, No. TC-MD 150431N (Or. T.C. Feb. 1, 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, No. TC-MD 170258N (Or. T.C. Nov. 14, 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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