311.223
Correction of rolls; filing statement of facts; notice to taxpayer; powers of
assessor; appeals.
(1) If the person or party notified as provided in ORS 311.219 does not appear
or if the person or party appears and fails to show good and sufficient cause
why the assessment shall not be made, the assessor shall proceed to correct the
assessment or tax roll or rolls from which the property was omitted. The
assessor shall add the property to the tax roll or rolls, with the proper
valuation, and extend on the tax roll or rolls taxes at the consolidated rate
under ORS 310.147 that is applicable in the code area in which the property was
located for each year as to which it was omitted. To carry out the correction
of a tax roll or rolls the assessor shall send a written statement to the tax
collector instructing the tax collector to make the necessary changes on the
tax roll. The statement shall contain all of the information needed by the tax
collector to make the changes in the roll and it shall be dated and signed by
the assessor or the deputy of the assessor. The tax collector shall then
correct the tax roll.
(2) Immediately
after the assessor corrects the assessment or tax roll, the assessor shall file
in the office of the assessor a statement of the facts or evidence on which the
assessor based the correction and notify the taxpayer by written notice, sent by
first class mail to the taxpayer’s last-known address, of:
(a) The date and
amount of the correction;
(b) If a penalty
for failing to timely file a real, combined or personal property return as
required by ORS 308.290 is being imposed under ORS 308.295 or 308.296, the
amount of the penalty;
(c) An
explanation of the collection procedures applicable to the corrected amount, or
applicable to the penalty; and
(d) An
explanation of the taxpayer’s right to appeal under subsection (4) of this
section and the procedures for making the appeal.
(3) To enable the
assessor to comply with this section, the assessor is invested with all the
powers of the county clerk under the law in force during the years for which
correction may be made under ORS 311.216 to 311.232 and thereafter.
(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
305.280 and 305.560. If a penalty under ORS 308.295 or 308.296 is imposed for
failing to timely file a real, combined or personal property return with
respect to the assessment under ORS 311.216 to 311.232, the imposition of the
penalty may be appealed to the tax court. The appeal of the penalty must be
brought within the same period of time as an assessment under ORS 311.216 to
311.232 may be appealed to the tax court. An appeal of the value assigned under
this section, or of any penalty described in subsection (2)(b) of this section,
may not be made to the property value appeals board under ORS 309.100. [Formerly
311.211; 2001 c.114 §27; 2001 c.303 §1; 2007 c.452 §1; 2011 c.204 §9; 2023 c.29
§34]
Notes of Decisions
Nicolynn Props. LLC v. Dept. of Rev., 21 Or. Tax 320 (Or. T.C. 2013).
· cites it 14× “Granting the department’s motion, the court ruled that taxpayer’s appeal was time-barred, and that factual issues asserted by taxpayer were not material because they were premised on an incorrect reading of the statutes as to measurement of the statute of limitations, but that…”
Hoggard I v. Dept. of Rev., 23 Or. Tax 406 (Or. T.C. 2019).
· cites it 6× “At the Regular Division, Plaintiffs (then represented by counsel) requested that the court determine that their appeal to the Magistrate Division was timely because the assessor had sent the “Omitted Property Notice” before correcting the roll although, under ORS 311.223(2), the…”
Adair v. Dep't of Revenue, 17 Or. Tax 311 (Or. T.C. 2004).
· cites it 5× “The county sent a notice of that action as required by ORS 311.223(2). That notice was returned to the county as unclaimed.”
Hoyt Street Props. LLC v. Dep't of Revenue, 18 Or. Tax 313 (Or. T.C. 2005).
“See ORS 311.223(4). Here the written notifications provided to taxpayer contained that information and warned taxpayer that it would forfeit its appeal rights if it did not act to file an appeal within 90 days.”
Hoggard II v. Dept. of Rev., 23 Or. Tax 543 (Or. T.C. 2019).
· cites it 2× “The assessor had the opportunity to withdraw her motion to dismiss and to issue new notices in compliance with ORS 311.223(2) and the department’s instructions, but she did not do so.”
Perkins v. Dep't of Revenue, 15 Or. Tax 381 (Or. T.C. 2001).
“205 through ORS 311.223 do provide a procedure by which an assessor or tax collector may correct certain errors in the roll.”
D.E. Shaw Renewable Investments, LLC v. Dept. of Rev., 25 Or. Tax 58 (Or. T.C. 2022).
“ORS 311.223 authorizes a county assessor to correct the roll to add omitted property, 5 Apportionment to counties and within counties determines the tax rate that applies to the property’s assessed value—an important factor in the annual cost to the company, given that rates in…”
Young v. Lane Cnty. Assessor (Or. T.C. 2025).
· cites it 9× “1) ORS 311.223(4) gives the relevant standard for appeal from a notice of omitted property tax assessment: “Any person aggrieved by an assessment made under ORS 311.”
Nicolynn Props. LLC v. Benton Cnty. Assessor (Or. T.C. 2013).
· cites it 13× “Plaintiff’s allegation that Defendant failed to file a written statement directing the tax collector to correct the roll as required by ORS 311.223(1) is therefore beside the point; such mechanisms do not impact Plaintiff’s ability to contest the assessment.”
— Or. Rev. Stat. § 311.223(1) — 10 cases
Nicolynn Props. LLC v. Dept. of Rev., 21 Or. Tax 320 (Or. T.C. 2013).
“Granting the department’s motion, the court ruled that taxpayer’s appeal was time-barred, and that factual issues asserted by taxpayer were not material because they were premised on an incorrect reading of the statutes as to measurement of the statute of limitations, but that…”
— Or. Rev. Stat. § 311.223(2) — 8 cases
Hoggard I v. Dept. of Rev., 23 Or. Tax 406 (Or. T.C. 2019).
“At the Regular Division, Plaintiffs (then represented by counsel) requested that the court determine that their appeal to the Magistrate Division was timely because the assessor had sent the “Omitted Property Notice” before correcting the roll although, under ORS 311.223(2), the…”
Nicolynn Props. LLC v. Dept. of Rev., 21 Or. Tax 320 (Or. T.C. 2013).
“Granting the department’s motion, the court ruled that taxpayer’s appeal was time-barred, and that factual issues asserted by taxpayer were not material because they were premised on an incorrect reading of the statutes as to measurement of the statute of limitations, but that…”
Adair v. Dep't of Revenue, 17 Or. Tax 311 (Or. T.C. 2004).
“The county sent a notice of that action as required by ORS 311.223(2). That notice was returned to the county as unclaimed.”
Hoggard II v. Dept. of Rev., 23 Or. Tax 543 (Or. T.C. 2019).
“The assessor had the opportunity to withdraw her motion to dismiss and to issue new notices in compliance with ORS 311.223(2) and the department’s instructions, but she did not do so.”
— Or. Rev. Stat. § 311.223(4) — 27 cases
Hoggard I v. Dept. of Rev., 23 Or. Tax 406 (Or. T.C. 2019).
“At the Regular Division, Plaintiffs (then represented by counsel) requested that the court determine that their appeal to the Magistrate Division was timely because the assessor had sent the “Omitted Property Notice” before correcting the roll although, under ORS 311.223(2), the…”
Adair v. Dep't of Revenue, 17 Or. Tax 311 (Or. T.C. 2004).
“The county sent a notice of that action as required by ORS 311.223(2). That notice was returned to the county as unclaimed.”
Nicolynn Props. LLC v. Dept. of Rev., 21 Or. Tax 320 (Or. T.C. 2013).
“Granting the department’s motion, the court ruled that taxpayer’s appeal was time-barred, and that factual issues asserted by taxpayer were not material because they were premised on an incorrect reading of the statutes as to measurement of the statute of limitations, but that…”
Hoyt Street Props. LLC v. Dep't of Revenue, 18 Or. Tax 313 (Or. T.C. 2005).
“See ORS 311.223(4). Here the written notifications provided to taxpayer contained that information and warned taxpayer that it would forfeit its appeal rights if it did not act to file an appeal within 90 days.”
Hoggard II v. Dept. of Rev., 23 Or. Tax 543 (Or. T.C. 2019).
“The assessor had the opportunity to withdraw her motion to dismiss and to issue new notices in compliance with ORS 311.223(2) and the department’s instructions, but she did not do so.”
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