311.216 Notice
of intention to add omitted property to rolls; treatment of unreported or
understated property; duty of tax collector. (1) Whenever the assessor discovers or receives
credible information, or if the assessor has reason to believe that any real or
personal property, including property subject to assessment by the Department
of Revenue, or any buildings, structures, improvements or timber on land
previously assessed without the same, has from any cause been omitted, in whole
or in part, from assessment and taxation on the current assessment and tax
rolls or on any such rolls for any year or years not exceeding five years prior
to the last certified roll, the assessor shall give notice as provided in ORS
311.219.
(2) Property or
the excess cost of property, after adjustment to reflect real market value,
shall be presumed to be omitted property subject to additional assessment as
provided in ORS 311.216 to 311.232 whenever the assessor discovers or receives
credible information:
(a) That the
addition of any building, structure, improvement, machinery or equipment was
not reported in a return filed under ORS 308.285 or 308.290; or
(b) That the cost
as of January 1 of any building, structure, improvement, machinery or equipment
reported in a return required by the assessor under ORS 308.285 or 308.290
exceeds the cost stated in the return.
(3) If the tax
collector discovers or receives credible information or if the tax collector
has reason to believe that any property subject to taxation has been omitted
from the tax roll, the tax collector shall immediately bring this to the
attention of the assessor by written notice. [Formerly 311.207; 1999 c.21 §28;
1999 c.500 §4; 2003 c.46 §27]
Notes of Decisions
Clackamas Cnty. Assessor v. Vill. at Main Street Phase II, LLC, 245 P.3d 81 (Or. 2010).
· cites it 14× “ORS 311.216. The question that this case poses is whether the Clackamas County tax assessor (the assessor) may add, as omitted property, the value of site developments to land already listed on the assessment roll.”
Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016).
· cites it 7× “628, refers to property that “has not been assessed on the assessment roll for the year in which the roll was last certified,” whereas the local assessment stat- ute for omitted property, ORS 311.216, refers to property omitted from the “current assessment and tax rolls.”
Hoggard I v. Dept. of Rev., 23 Or. Tax 406 (Or. T.C. 2019).
· cites it 3× ““* * * * * “(4) Any person aggrieved by an assessment made under ORS 311.216 to 311.232 may appeal to the tax court within 90 days after the correction of the roll as provided in ORS 305.”
Clackamas Cnty. Assessor v. Vill. at Main Street Phase II, LLC, 282 P.3d 814 (Or. 2012).
· cites it 15× “In 2007, the county attempted to add the value of the site developments to the tax roll as previously omitted property under ORS 311.216. That statute allows a tax assessor to add “any real or personal property” to an *147 assessment roll that “has from any cause been omitted,…”
Lakeview Farms, Ltd. v. Dept. of Rev., 21 Or. Tax 161 (Or. T.C. 2013).
· cites it 3× “Here the county discovered that taxpayer’s property had been omitted from the tax rolls during the 2009-10 tax Cite as 21 OTR 161 (2013) 175 year, and that taxpayer had properly amended the tax roll for that year and for the preceding five tax years, and prop- erly assessed…”
Pub. Util. Dist. No. 1 v. Dep't of Revenue, 17 Or. Tax 290 (Or. T.C. 2005).
· cites it 2× “Indeed, if that were not the case, that change would have no effect because, as the department has agreed, a general or overall five-year limitation already exists by reason of the provisions of ORS 311.216. See 17 OTR at 296 n 5. *300 Senate Bill (SB) 224, which became Oregon…”
Perkins v. Dep't of Revenue, 15 Or. Tax 381 (Or. T.C. 2001).
· cites it 2× “” *387 However, if such correction increases the assessment, unless ordered by the Department of Revenue, the assessor must follow the procedure set forth in ORS 311.216 to ORS 311.232. Those statutes require the assessor to provide notice to the taxpayer of intent to add the…”
Douglas Cnty. Assessor v. Crawford, 21 Or. Tax 6 (Or. T.C. 2012).
“See ORS 311.216 to 311.232. The magistrate who heard this matter concluded that the county should have followed the omitted property procedures, rely- ing on the facts she found and the analysis of the Magistrate Division decision in Metzger v.”
Dep't of Revenue v. Healy, 19 Or. Tax 553 (Or. T.C. 2009).
· cites it 2× “405(7) provides: "Taxes on real and personal property omitted from an assessment or tax roll prepared as of the assessment date of a prior calendar or tax year and added to such roll pursuant to ORS 311.216 to 311.232, shall be a lien on such property from and including the date…”
Nicolynn Props. LLC v. Dept. of Rev., 21 Or. Tax 320 (Or. T.C. 2013).
“205(3) provides that the procedure both for action of an assessor and for dispute and appeal of such action is as set forth in ORS 311.216 to 311.232. ORS 311.223(4) requires that an appeal be made within 90 days of the date of the correction of the roll.”
PBH, Inc. v. Multnomah Cnty. Assessor, 16 Or. Tax 318 (Or. T.C. 2001).
“22314) 1 provides that a taxpayer who appeals a correction to the tax roll made pursuant to ORS 311.216 to 311.232 to the Tax Court must notify the *320 county assessor within 90 days of the date the roll was corrected.”
— Or. Rev. Stat. § 311.216(1) — 25 cases
Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016).
“628, refers to property that “has not been assessed on the assessment roll for the year in which the roll was last certified,” whereas the local assessment stat- ute for omitted property, ORS 311.216, refers to property omitted from the “current assessment and tax rolls.”
Hoggard I v. Dept. of Rev., 23 Or. Tax 406 (Or. T.C. 2019).
““* * * * * “(4) Any person aggrieved by an assessment made under ORS 311.216 to 311.232 may appeal to the tax court within 90 days after the correction of the roll as provided in ORS 305.”
Perkins v. Dep't of Revenue, 15 Or. Tax 381 (Or. T.C. 2001).
“” *387 However, if such correction increases the assessment, unless ordered by the Department of Revenue, the assessor must follow the procedure set forth in ORS 311.216 to ORS 311.232. Those statutes require the assessor to provide notice to the taxpayer of intent to add the…”
Lakeview Farms, Ltd. v. Dept. of Rev., 21 Or. Tax 161 (Or. T.C. 2013).
“Here the county discovered that taxpayer’s property had been omitted from the tax rolls during the 2009-10 tax Cite as 21 OTR 161 (2013) 175 year, and that taxpayer had properly amended the tax roll for that year and for the preceding five tax years, and prop- erly assessed…”
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.