Or. Rev. Stat. » Oregon Revised Statutes

Or. Rev. Stat. § 309.400

Ordering or making change of valuation or addition of property

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      309.400 Ordering or making change of valuation or addition of property. (1) The Department of Revenue may order any officer in charge of the assessment roll to raise or lower the valuation of any taxable property and to add property to the assessment roll.

      (2) If an officer fails to comply with any order or requirement of the department, the department may make the correction or change in the assessment roll. [Amended by 1953 c.22 §2; 1991 c.96 §7; 1991 c.459 §204]

 

      309.410 [1955 c.709 §16; 1967 c.293 §38; 1969 c.520 §38; repealed by 1971 c.377 §12]

 

      309.510 [Amended by 1955 c.591 §1; 1961 c.590 §3; renumbered 291.342]

 

      309.520 [Amended by 1953 c.323 §3; 1955 c.34 §1; 1955 c.591 §2; 1961 c.590 §4; renumbered 291.344]

 

      309.530 [Amended by 1961 c.590 §5; renumbered 311.657]

 

      309.540 [Repealed by 1953 c.705 §2]

 

      309.550 [Renumbered 311.658]

 

(Penalties)

Notes of Decisions
Cited in 4 cases (1 in the last 5 years), 1956–2022 · leading case: STATE Ex Rel MEDFORD PEAR CO. v. FOWLER
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STATE Ex Rel MEDFORD PEAR CO. v. FOWLER (1956) or “The return states that September 14 the tax commission resolved to embrace the authority granted to it by ORS 309.400 and act as the board of equalization for Jackson county.”
Case v. Chambers (1957) or “arious counties are then reviewed and equalized by the State Tax Commission, which has power to require the county boards of equalization to raise or lower the valuation of any taxable property and to add property to the assessment roll, and if the county board fails to comply,…”
J. R. Simplot Co. v. Department of Revenue (1989) ortc · cites it 2× “This is because the department has power to override the board under ORS 309.400. In contrast, orders of the Department of Revenue as well as judgments by the Tax Court and the Supreme Court become final determinations unless a timely appeal is taken.”
D.E. Shaw Renewable Investments, LLC v. Dept. of Rev. (2022) ortc “ORS 309.400 (1969) (“The department may order any county board of equalization to raise or lower the valuation of any taxable property and to add property to the assessment roll.”
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