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Board of Property Tax Appeals; Ratio Studies
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Oregon Revised Statutes
Revenue and Taxation
Board of Property Tax Appeals; Ratio Studies
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Section
309.010
[Amended by 1989 c.330 §17; 1991 c.459 §185; 1993 c.270 §36; 1993 c.498 §1; 1995 c.226 §3; 1995 c.293 §12; repealed by 1997 c.541 §241]
Section
309.011
[Formerly 309.050; 1993 c.270 §37; 1995 c.226 §4; repealed by 1997 c.541 §241]
Section
309.012
[1991 c.459 §206; 1993 c.270 §38; 1993 c.498 §2; 1995 c.226 §5; repealed by 1997 c.541 §241]
Section
309.014
[Formerly 309.028; repealed by 1997 c.541 §241]
Section
309.016
[1991 c.459 §207; repealed by 1997 c.541 §241]
Section
309.018
[1991 c.459 §191a; 1993 c.270 §39; 1995 c.650 §63; repealed by 1997 c.541 §241]
Section
309.020
Board of property tax appeals; members; qualifications; term of office; quorum; replacement; participation in determinations.
Section
309.021
[Formerly 309.045; repealed by 1995 c.226 §14]
Section
309.022
Training; expenses; rules.
Section
309.024
Record of proceedings; clerk; legal advisor; appraiser assistance.
Section
309.025
Notice of hearings on appeals of property value; proof of notice; persons interested may appear.
Section
309.026
Sessions; hearing of petitions for reduction of property value; applications to waive penalty; adjournment.
Section
309.028
Section 309.028
Section
309.030
Section 309.030
Section
309.032
[1955 c.709 §7; 1959 c.519 §5; 1973 c.402 §13; 1975 c.753 §7; 1979 c.241 §37; 1981 c.804 §5; 1983 s.s. c.5 §10; 1985 c.613 §11; 1989 c.330 §6; repealed by 1991 c.96 §13 and 1991 c.459 §208]
Section
309.034
[1955 c.709 §8; repealed by 1971 c.377 §5 (309.035 enacted in lieu of 309.034)]
Section
309.035
Section 309.035
Section
309.036
[1955 c.709 §§17, 18; 1971 c.377 §7; 1979 c.241 §39; 1981 c.804 §7; 1983 s.s. c.5 §12; 1985 c.613 §12; repealed by 1989 c.330 §19]
Section
309.038
[Formerly 309.030; 1981 c.804 §8; 1983 s.s. c.5 §13; 1985 c.318 §4; repealed by 1989 c.330 §19]
Section
309.040
[Amended by 1953 c.714 §3; 1959 c.666 §2; 1981 c.804 §9; 1983 c.603 §1; repealed by 1989 c.330 §19]
Section
309.045
Section 309.045
Section
309.050
Section 309.050
Section
309.060
[Amended by 1955 c.709 §11; 1981 c.804 §12; 1989 c.330 §10; repealed by 1991 c.96 §13 and 1991 c.459 §208]
Section
309.067
Pool of members.
Section
309.070
Oath.
Section
309.072
Record of board business.
Section
309.080
[Amended by 1955 c.709 §12; 1957 c.326 §4; 1979 c.241 §42; 1981 c.804 §14; 1989 c.330 §11; repealed by 1991 c.96 §13 and 1991 c.459 §208]
Section
309.090
[Amended by 1953 c.296 §2; 1957 c.326 §5; 1979 c.241 §43; 1981 c.804 §15; 1985 c.613 §22; repealed by 1991 c.96 §13 and 1991 c.459 §208]
Section
309.100
Petitions for reduction of property value; filing; hearings; notice of hearing; representation at hearing.
Section
309.103
[1969 c.561 §1; 1973 c.402 §14; 1981 c.804 §17; 1983 c.603 §3; 1989 c.330 §13; repealed by 1991 c.96 §13 and 1991 c.459 §208]
Section
309.104
Electronic filing; rules.
Section
309.105
[1955 c.709 §13; 1971 c.377 §10; 1979 c.241 §44; 1981 c.804 §18; 1983 s.s. c.5 §17; 1985 c.613 §14; repealed by 1991 c.96 §13 and 1991 c.459 §208]
Section
309.110
Disposition of petitions; orders; mailing or delivery; stipulations; amended orders; appeals.
Section
309.115
Term of order correcting real market value; permissible adjustments; exceptions.
Section
309.120
Entry in roll of corrections, additions or changes.
Section
309.130
[Amended by 1957 c.326 §8; 1981 c.804 §21; repealed by 1991 c.96 §13 and 1991 c.459 §208]
Section
309.140
Section 309.140
Section
309.150
Appeals of personal property value upon summary or accelerated collection of taxes.
Section
309.160
[1979 c.241 §32; 1981 c.804 §1; 1983 s.s. c.5 §18; repealed by 1985 c.613 §31]
Section
309.200
Assessor to collect sales data and prepare ratio study; filing study with board and department.
Section
309.203
Real market value standard; compliance; recommendations or orders by department; examination of ratio study; action if standard in jeopardy.
Section
309.205
[1975 c.753 §6; 1979 c.241 §45; 1981 c.804 §24; 1985 c.613 §25; repealed by 1989 c.330 §19]
Section
309.210
[Repealed by 1953 c.708 §19]
Section
309.215
Section 309.215
Section
309.220
[Repealed by 1953 c.708 §19]
Section
309.230
[Repealed by 1953 c.708 §19]
Section
309.240
[Repealed by 1953 c.708 §19]
Section
309.250
[Repealed by 1953 c.708 §19]
Section
309.260
[Repealed by 1953 c.708 §19]
Section
309.270
[Repealed by 1953 c.708 §19]
Section
309.310
"Department" defined for ORS 309.330 to 309.400.
Section
309.320
[Amended by 1991 c.459 §202a; repealed by 1997 c.541 §241]
Section
309.330
Transmission of summary of assessment roll by assessor.
Section
309.340
Recording and tabulating assessment roll summaries.
Section
309.350
[Amended by 1969 c.520 §36; 1977 c.220 §3; 1991 c.459 §203; repealed by 1997 c.541 §241]
Section
309.360
Examining summaries; obtaining other information.
Section
309.370
Combined assessment roll summaries.
Section
309.380
[Amended by 1981 c.804 §26; repealed by 1993 c.98 §26]
Section
309.390
[Repealed by 1977 c.220 §4]
Section
309.400
Ordering or making change of valuation or addition of property.
Section
309.410
[1955 c.709 §16; 1967 c.293 §38; 1969 c.520 §38; repealed by 1971 c.377 §12]
Section
309.510
Section 309.510
Section
309.520
Section 309.520
Section
309.530
Section 309.530
Section
309.540
[Repealed by 1953 c.705 §2]
Section
309.550
Section 309.550
Section
309.990
Penalties.