311.205
Correcting errors or omissions in rolls; appeals; de minimis corrections;
remedies cumulative.
(1) After the assessor certifies the assessment and tax roll to the tax
collector, the officer in charge of the roll shall correct errors or omissions
in the roll to conform to the facts, as follows:
(a) The officer
shall correct a clerical error. For purposes of this paragraph:
(A) A clerical
error is an error on the roll:
(i)(I) That
arises from an error in the ad valorem tax records of the assessor, or the
records of the Department of Revenue for property assessed under ORS 306.126;
or
(II) That is a
failure to correctly reflect the ad valorem tax records of the assessor, or the
records of the department for property assessed under ORS 306.126;
(ii) That, had it
been discovered by the assessor or the department prior to the certification of
the assessment and tax roll of the year of assessment, would have been
corrected as a matter of course; and
(iii) For which
the information necessary to make the correction is contained in the records.
(B) Clerical
errors include, but are not limited to, arithmetic and copying errors and the
omission or misstatement of a land, improvement or other property value on the
roll.
(b)(A) The
officer may correct an error in valuation judgment at any time in any account
when an appeal has been filed in the tax court alleging that the value on the
roll is incorrect, if the correction results in a reduction of the tax owed on
the account.
(B) The officer
may not make corrections under this paragraph to accounts appraised by the
department pursuant to ORS 306.126 and 308.505 to 308.674 without the agreement
of the department that the error is one described in subparagraph (A) of this
paragraph.
(C) The officer
shall correct any other error or omission of any kind. Corrections that are not
corrections of errors in valuation judgment include, but are not limited to:
(i) The
elimination of an assessment to one taxpayer of property belonging to another
on the assessment date;
(ii) The
correction of a tax limit calculation;
(iii) The
correction of a value changed on appeal; and
(iv) The
correction of an error in the assessed value of property resulting from an
error in the identification of a unit of property, but not from an error in a
notice filed under ORS 310.060.
(D) For purposes
of this paragraph, an error in valuation judgment is one in which the assessor
or the department would arrive at a different opinion of value.
(c) The officer
shall make any change requested by the department that relates to an assessment
of property made by the department under ORS 308.505 to 308.674.
(d) The officer
shall make any change ordered by the tax court or the department under ORS
305.288 or 306.115.
(e) The officer
shall make any change required under ORS 308A.089.
(2)(a) The
officer in charge of the roll shall make corrections with the assent and
concurrence of the assessor or the department. The direction for the correction
must be made in writing and state the type of error and the statutory authority
for the correction. The officer may correct the roll for any year or years not
exceeding five years prior to the last certified roll.
(b) Any
additional taxes resulting from corrections for years prior to the current year
are deemed assessed and imposed in the particular year or years to which the
corrections apply. Addition of tax to a prior year’s tax roll due to
corrections under this section may not be considered in calculating the effect
of the tax limitation under Article XI, section 11b, of the Oregon
Constitution, for the current year.
(3) The officer
in charge of the roll shall make a correction pursuant to this section in
whatever manner is necessary to make the assessment, tax or other proceeding
regular and valid. The correction must be distinguishable upon the roll, must
include the date of the correction and must identify the officer making the
correction.
(4) Whenever a
correction that will increase the assessment to which it relates is to be made
after the assessor has delivered the roll to the tax collector, unless the
correction is made by order of the department, the officer in charge of the tax
roll shall follow the procedure prescribed in ORS 311.216 to 311.232. The
provisions of ORS 311.216 to 311.232 with respect to appeals apply under this
subsection.
(5) Corrections
that would result in a change in assessed value or real market value of less
than $1,000 do not change the value for purposes of computing the taxes levied
against the property, but shall be made only for purposes of correcting the
office records.
(6) The remedies
under this section are in addition to other remedies provided by law. [Amended
by 1953 c.26 §2; 1957 c.324 §8; 1959 c.181 §2; 1961 c.234 §1; 1963 c.267 §1;
1965 c.344 §16; 1971 c.472 §3; 1973 c.402 §28; 1977 c.606 §2; 1979 c.687 §3;
1983 c.605 §5; 1991 c.459 §231; 1993 c.18 §73; 1993 c.270 §54; 1995 c.79 §146;
1995 c.127 §4; 1997 c.541 §278; 1999 c.21 §27; 2001 c.509 §2; 2007 c.590 §2;
2013 c.176 §4; 2023 c.231 §3]
Notes of Decisions
Cited in
116
cases (
24 in the last 5 years), 1963–2026 · leading case:
Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018).
Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018).
· cites it 4× “Section 3 of the bill enhanced31 the department’s authority to correct a “separate assessment of property” by allowing the depart- ment to correct the roll for the prior two years in the case of a valuation error exceeding $2,000 or five percent of the assessed value of the…”
Domogalla v. Dep't of Revenue, 584 P.2d 256 (Or. 1978).
· cites it 9× “111 granting supervisory power to the defendant and ORS 311.205 relating to the correction of errors or omissions in the rolls.”
Smith v. Multnomah Cnty. Bd. of Commissioners, 865 P.2d 356 (Or. 1994).
· cites it 6× “806(l)(c) as a matter of law, because she paid the taxes either through her own excusable neglect or as the result of an error subject to correction under ORS 311.205. Defendant made a cross-motion for summary judgment arguing, among other things, that plaintiffs exclusive…”
Su v. Dep't of Revenue, 15 Or. Tax 305 (Or. T.C. 2001).
· cites it 6× “Taxpayers claim that the assessment is in error as a result of a clerical error that is correctable under ORS 311.205. 1 Multnomah County (the county) intervened to defend its assessment.”
Miller v. Dep't of Revenue, 16 Or. Tax 4 (Or. T.C. 2001).
· cites it 3× “Plaintiffs (taxpayers) challenge the action of Intervenor-Defendant Tillamook County (the county) in adding certain property to the assessment roll pursuant to ORS 311.205 and ORS 311.216 (the omitted property statutes).”
Seifert v. Dep't of Revenue, 14 Or. Tax 401 (Or. T.C. 1998).
· cites it 3× “*403 ISSUES (1) Was the measurement error a clerical error, correctable under ORS 311.205? 1 (2) Did the Magistrate Division exceed its authority in granting tax relief for 1995-96 and 1996-97? ANALYSIS The relevant portion of ORS 311.”
Nicolynn Props. LLC v. Dept. of Rev., 21 Or. Tax 320 (Or. T.C. 2013).
· cites it 3× “The notices were given pursuant to ORS 311.205 to 311.208 and informed taxpayer of a right to appear and show cause under ORS 311.”
Seneca Sustainable Energy, LLC v. Dep't of Revenue, 429 P.3d 360 (Or. 2018).
“440(2) (directing correction of assessment and tax rolls upon the final determination of any ad valorem tax matter); ORS 311.205 (authorizing correction of errors on the assessment and tax rolls).”
Domogalla v. Dep't of Revenue, 7 Or. Tax 242 (Or. T.C. 1977).
· cites it 5× “); and ORS 311.205 (providing a time limitation, to December 31 of the assessment year, beyond which the defendant cannot exercise its exceptional power).”
Clark v. Dep't of Revenue, 14 Or. Tax 221 (Or. T.C. 1997).
· cites it 4× “Taxpayers assert that, under ORS 311.205, the assessor is prohibited from claiming a value greater than the assessed value.”
— Or. Rev. Stat. § 311.205(1) — 16 cases
Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018).
“Section 3 of the bill enhanced31 the department’s authority to correct a “separate assessment of property” by allowing the depart- ment to correct the roll for the prior two years in the case of a valuation error exceeding $2,000 or five percent of the assessed value of the…”
— Or. Rev. Stat. § 311.205(1)(a) — 12 cases
— Or. Rev. Stat. § 311.205(1)(a)(A) — 2 cases
— Or. Rev. Stat. § 311.205(1)(a)(A)(iii) — 1 case
— Or. Rev. Stat. § 311.205(1)(a)(B) — 3 cases
— Or. Rev. Stat. § 311.205(1)(a)(i) — 1 case
— Or. Rev. Stat. § 311.205(1)(b) — 13 cases
Miller v. Dep't of Revenue, 16 Or. Tax 4 (Or. T.C. 2001).
“Plaintiffs (taxpayers) challenge the action of Intervenor-Defendant Tillamook County (the county) in adding certain property to the assessment roll pursuant to ORS 311.205 and ORS 311.216 (the omitted property statutes).”
— Or. Rev. Stat. § 311.205(1)(b)(A) — 10 cases
— Or. Rev. Stat. § 311.205(1)(b)(B) — 1 case
— Or. Rev. Stat. § 311.205(1)(b)(C) — 1 case
— Or. Rev. Stat. § 311.205(1)(b)(C)(i) — 1 case
— Or. Rev. Stat. § 311.205(1)(b)(D) — 4 cases
— Or. Rev. Stat. § 311.205(1)(c) — 1 case
— Or. Rev. Stat. § 311.205(1)(d) — 3 cases
— Or. Rev. Stat. § 311.205(2) — 7 cases
Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018).
“Section 3 of the bill enhanced31 the department’s authority to correct a “separate assessment of property” by allowing the depart- ment to correct the roll for the prior two years in the case of a valuation error exceeding $2,000 or five percent of the assessed value of the…”
Domogalla v. Dep't of Revenue, 7 Or. Tax 242 (Or. T.C. 1977).
“); and ORS 311.205 (providing a time limitation, to December 31 of the assessment year, beyond which the defendant cannot exercise its exceptional power).”
— Or. Rev. Stat. § 311.205(2)(a) — 13 cases
— Or. Rev. Stat. § 311.205(2)(a)(2007) — 1 case
— Or. Rev. Stat. § 311.205(2)(b) — 3 cases
— Or. Rev. Stat. § 311.205(2)(b)(B) — 1 case
— Or. Rev. Stat. § 311.205(3) — 6 cases
Nicolynn Props. LLC v. Dept. of Rev., 21 Or. Tax 320 (Or. T.C. 2013).
“The notices were given pursuant to ORS 311.205 to 311.208 and informed taxpayer of a right to appear and show cause under ORS 311.”
— Or. Rev. Stat. § 311.205(4) — 6 cases
— Or. Rev. Stat. § 311.205(D) — 1 case
— Or. Rev. Stat. § 311.205(l)(a) — 3 cases
Smith v. Multnomah Cnty. Bd. of Commissioners, 865 P.2d 356 (Or. 1994).
“806(l)(c) as a matter of law, because she paid the taxes either through her own excusable neglect or as the result of an error subject to correction under ORS 311.205. Defendant made a cross-motion for summary judgment arguing, among other things, that plaintiffs exclusive…”
Seifert v. Dep't of Revenue, 14 Or. Tax 401 (Or. T.C. 1998).
“*403 ISSUES (1) Was the measurement error a clerical error, correctable under ORS 311.205? 1 (2) Did the Magistrate Division exceed its authority in granting tax relief for 1995-96 and 1996-97? ANALYSIS The relevant portion of ORS 311.”
Su v. Dep't of Revenue, 15 Or. Tax 305 (Or. T.C. 2001).
“Taxpayers claim that the assessment is in error as a result of a clerical error that is correctable under ORS 311.205. 1 Multnomah County (the county) intervened to defend its assessment.”
— Or. Rev. Stat. § 311.205(l)(b) — 2 cases
— Or. Rev. Stat. § 311.205(l)(c) — 2 cases
Smith v. Multnomah Cnty. Bd. of Commissioners, 865 P.2d 356 (Or. 1994).
“806(l)(c) as a matter of law, because she paid the taxes either through her own excusable neglect or as the result of an error subject to correction under ORS 311.205. Defendant made a cross-motion for summary judgment arguing, among other things, that plaintiffs exclusive…”
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.