Oregon Revised Statutes

Or. Rev. Stat. § 311.208 (2026)

Notice required when current roll corrections increase value; time for payment of additional taxes; appeals

✓ current as of May 2026

Find cases: SyfertCases citing this section ORSoregonlegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

311.208 Notice required when current roll corrections increase value; time for payment of additional taxes; appeals. (1) The assessor shall notify the property owner of record or other person claiming to own the property or occupying the property or in possession of the property, if:

(a) A correction is made that applies only to the current roll;

(b) The correction is made after roll certification under ORS 311.105 and prior to December 1 of the current tax year; and

(2) If a correction described in subsection (1) of this section results in additional taxes being added to the current roll, the additional taxes shall be due and payable without interest if paid prior to the 16th of the month next following the date the notice was sent under this section.

(3) If the additional taxes described in subsection (2) of this section are not paid prior to the 16th of the month next following the date the notice was sent under this section, the additional taxes shall be considered for all purposes of collection and enforcement of payment as having become delinquent on the date the taxes would normally have become delinquent if the taxes had been timely extended on the roll.

(4) The notice described in subsection (1) of this section shall:

(a) Be mailed prior to December 1 to the last-known address of the person described in subsection (1) of this section;

(b) Specify the date and the amount of the correction;

(d) Notify the owner of the owner’s appeal rights as determined under subsection (6) of this section.

(5) The correction shall be made by the officer in charge of the roll in the manner described in ORS 311.205 (2), (3) and (5).

(6) A correction made under this section may be appealed as follows:

(a) For state-appraised industrial property as defined in ORS 306.126, the owner must file an appeal with the tax court in the manner provided in ORS 305.403 not later than December 31 of the current tax year.

(b) For all other property, the owner must file a petition with the county property value appeals board in the manner provided in ORS 309.100 not later than December 31 of the current tax year. [1997 c.541 §280; 2001 c.303 §10; 2013 c.176 §5; 2015 c.36 §13; 2023 c.29 §33]

311.209 [1965 c.344 §18(3) (enacted in lieu of 311.210); 1979 c.692 §7; 1997 c.541 §282; renumbered 311.219 in 1997]

311.210 [Amended by 1955 c.720 §2; 1959 c.56 §2; repealed by 1965 c.344 §17 (311.207, 311.209, 311.211 and 311.213 enacted in lieu of 311.210)]

311.211 [1965 c.344 §18(4), (5), (6), (7) (enacted in lieu of 311.210); 1977 c.870 §37; 1993 c.270 §56; 1995 c.650 §70; 1997 c.541 §§283,284; renumbered 311.223 in 1997]

311.212 [1991 c.459 §236; renumbered 311.226 in 1997]

311.213 [1965 c.344 §18(8) (enacted in lieu of 311.210); 1975 c.704 §1; 1995 c.256 §7; renumbered 311.229 in 1997]

311.215 [Amended by 1981 c.897 §46; renumbered 311.232 in 1997]

Notes of Decisions

Cited in 6 cases (1 in the last 5 years), 2001–2022 · leading case: Perkins v. Dep't of Revenue, 15 Or. Tax 381 (Or. T.C. 2001).

Sort: Relevance Newest Treatment

Perkins v. Dep't of Revenue, 15 Or. Tax 381 (Or. T.C. 2001). · cites it 4× “The county’s reliance on ORS 311.208 is misplaced. The action taken by the assessor did not increase the value of taxpayers’ property, but changed the property’s taxable status.”

23rd & Flanders LLC v. Multnomah Cnty. Assessor, 17 Or. Tax 438 (Or. T.C. 2003). “428; and “(d) Corrections to value made under ORS 311.208.” Plaintiff is appealing the “assessed value ** * * of property as of January 1,” as provided in subsection (2)(a), and the “maximum assessed value of property as of January 1,” as provided in subsection (2)(c) above.”

The Tichinin Living Trust v. Deschutes, Tc-Md 100096d (or.tax 10-11-2010) (Or. T.C. 2010). · cites it 2× “ORS 311.208 states that when notice increases the current roll value, the notice "shall: (a) Be mailed prior to December 1 to the last-known address of the person" identified as the "property owner of record or other person claiming to own the property or occupying the property…”

Edgeconnex, Inc. v. Washington Cnty. Assessor (Or. T.C. 2022). “) The letter pertains to Account R2192650, making a downward real market value correction but increasing the assessed value, “in accordance with ORS 311.208.” (Ex 15 at 1.) Defendant also increased the assessed value of Account P2190799 while maintaining the real market value.”

YWCA of Greater Portland v. Multnomah Cnty. Assessor (Or. T.C. 2013). “DECISION TC-MD130021D 3 assessed value, real market value, maximum assessed value and corrections to value made under ORS 311.208. Plaintiff filed an appeal with this court, challenging Defendant’s act of disqualifying its property from exemption, not the property’s real market…”

YWCA of Greater Portland v. Multnomah Cnty. Assessor (Or. T.C. 2013). “DECISION TC-MD130020D 3 assessed value, real market value, maximum assessed value and corrections to value made under ORS 311.208. Plaintiff filed an appeal with this court, challenging Defendant’s act of disqualifying its property from exemption, not the property’s real market…”

— Or. Rev. Stat. § 311.208(1) — 1 case

Perkins v. Dep't of Revenue, 15 Or. Tax 381 (Or. T.C. 2001). “The county’s reliance on ORS 311.208 is misplaced. The action taken by the assessor did not increase the value of taxpayers’ property, but changed the property’s taxable status.”

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.