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Oregon Revised Statutes

Or. Rev. Stat. § 311.226 (2026)

Tax deemed assessed and imposed in year for which property was omitted

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      311.226 Tax deemed assessed and imposed in year for which property was omitted. Omitted property shall be deemed assessed and any tax on it shall be deemed imposed in the year or years as to which the property was omitted. Addition of omitted property to the tax roll in the year in which it is discovered shall not be considered in making the determination of the amount of tax imposed in calculating the effect of the tax limitation under section 11b, Article XI of the Oregon Constitution in that year. [Formerly 311.212]

Notes of Decisions
Cited in 3 cases, 2009–2018 · leading case: Dep't of Revenue v. Healy, 19 Or. Tax 553 (Or. T.C. 2009).
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Dep't of Revenue v. Healy, 19 Or. Tax 553 (Or. T.C. 2009). · cites it 3× “ORS 311.226. Thus, the rolls for each of the years open to omitted property action are considered corrected.”
Conrad v. Clackamas Cnty. Assessor, No. TC-MD 160053C (Or. T.C. Sept. 13, 2016). · cites it 2× “Under ORS 311.226, “[o]mitted property shall be deemed assessed and any tax on it shall be deemed imposed in the year or years as to which the property was omitted.”
Benton Habitat For Humanity v. Benton Cnty. Assessor, No. TC-MD 170335G (Or. T.C. Sept. 7, 2018). “Although the additional taxes are added to the next tax roll after the disqualification, they are “deemed assessed and imposed in the year to which the additional taxes relate.” ORS 308A.”
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