311.232
Mandamus to require placing omitted property on roll. If any officer described in ORS
311.216 to 311.232 fails to comply with ORS 311.216 to 311.232 on the discovery
by the officer, or on credible information being furnished by another person,
that property has been omitted from taxation, the state, on the relation of any
state officer or of any taxpayer of the county in which the failure occurs, may
proceed against the officer in any court of competent jurisdiction by mandamus
to compel the officer to comply with ORS 311.216 to 311.232. In the trial of the
suit the question of what constitutes credible information is a question of
fact to be determined by the court trying the case in the same manner other
issues of fact are determined. If judgment is rendered that credible
information has been discovered by or furnished to the officer, or that the
officer has reason to believe that property has been omitted from taxation, the
officer shall forthwith place the omitted property on the assessment and tax
roll in accordance with ORS 311.216 to 311.232. If judgment is rendered against
the officer, the officer shall be liable for all costs of the mandamus suit,
and for a reasonable attorney fee at trial and on appeal for relator’s
attorney, which shall be taxed as a part of the costs of the suit. If
proceedings are instituted under this section on the relation of any private
individual, the relator shall give bond to the satisfaction of the court to pay
all costs that may be recovered against the relator. [Formerly 311.215; 2017
c.315 §15]
Notes of Decisions
Seneca Sustainable Energy, LLC v. Dep't of Revenue, 429 P.3d 360 (Or. 2018).
“The plaintiff appealed the assessor's decision to the Department of Revenue, which dismissed the appeal because it had concluded that the plaintiff lacked standing. On review, this court held that the plaintiff was "aggrieved," even though it did not own the property subject to…”
Miller v. Dep't of Revenue, 16 Or. Tax 4 (Or. T.C. 2001).
“…on the land. 5 Note that failure of the assessor to act can lead to a mandamus proceeding by another taxpayer. ORS 311.232.”
Lakeview Farms, Ltd. v. Dept. of Rev., 21 Or. Tax 161 (Or. T.C. 2013).
· cites it 2× “See ORS 311.232 (providing for mandamus proceedings to compel a county to add omitted property to the assessment and taxation rolls).”
Perkins v. Dep't of Revenue, 15 Or. Tax 381 (Or. T.C. 2001).
“216 to ORS 311.232. Those statutes require the assessor to provide notice to the taxpayer of intent to add the omitted property to the roll and an opportunity for the taxpayer to appear at a specified time to show cause why the property should not be added to the roll.”
Richter v. Deschutes Cnty. Assessor (Or. T.C. 2024).
· cites it 3× “205(4) (applying appeal procedure in ORS 311.232 to error corrections). Thus, Plaintiff correctly appealed the error correction notice to this court rather than the board.”
Conrad v. Clackamas Cnty. Assessor (Or. T.C. 2016).
· cites it 2× “2163 through ORS 311.232 provide a legal mechanism by which the assessor is required to add to the assessment and tax rolls any real or personal property that “has from any cause been omitted, in whole or in part, from assessment and taxation.”
Tosterud v. Ellis, 14 Or. Tax 367 (Or. T.C. 1998).
“216 through ORS 311.232. 2 Although not expressly provided by statute, the court follows the general principle that decisions need to be final or on the merits to be appealable.”
— Or. Rev. Stat. § 311.232(4) — 1 case
Richter v. Deschutes Cnty. Assessor (Or. T.C. 2024).
“205(4) (applying appeal procedure in ORS 311.232 to error corrections). Thus, Plaintiff correctly appealed the error correction notice to this court rather than the board.”
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.