(a) For the tax year to which the change or correction is applicable, the property was or is used primarily as a dwelling (or is vacant) and was and is a single-family dwelling, a multifamily dwelling of not more than four units, a condominium unit, a manufactured structure or a floating home.
(b) The change or correction requested is a change in value for the property for the tax year and it is asserted in the request and determined by the tax court that the difference between the real market value of the property for the tax year and the real market value on the assessment and tax roll for the tax year is equal to or greater than 20 percent.
(2) If the tax court finds that the conditions needed to order a change or correction under subsection (1) of this section exist, the court may order a change or correction in the maximum assessed value of the property in addition to the change or correction in the real market value of the property.
(3) The tax court may order a change or correction applicable to a separate assessment of property to the assessment or tax roll for the current tax year and for either of the two tax years immediately preceding the current tax year if, for the year to which the change or correction is applicable, the assessor or taxpayer has no statutory right of appeal remaining and the tax court determines that good and sufficient cause exists for the failure by the assessor or taxpayer to pursue the statutory right of appeal.
(4) Before ordering a change or correction to the assessment or tax roll under subsection (3) of this section, the tax court may determine whether any of the conditions exist in a particular case. If the tax court determines that one of the conditions specified does exist, the tax court shall hold a hearing to determine whether to order a change or correction to the roll.
(5) For purposes of this section:
(a) "Current tax year" has the meaning given the term under ORS 306.115.
(b) "Good and sufficient cause":
(A) Means an extraordinary circumstance that is beyond the control of the taxpayer, or the taxpayer’s agent or representative, and that causes the taxpayer, agent or representative to fail to pursue the statutory right of appeal; and
(B) Does not include inadvertence, oversight, lack of knowledge, hardship or reliance on misleading information provided by any person except an authorized tax official providing the relevant misleading information.
(6) The remedy provided under this section is in addition to all other remedies provided by law. [Formerly 306.116; 1999 c.767 §1; subsection (7) of 2005 Edition enacted as 2003 c.655 §47a; 2009 c.33 §6; 2013 c.176 §2; 2019 c.585 §20]
Structure 2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 305 - Administration of Revenue and Tax Laws; Appeals
Section 305.005 - Definitions.
Section 305.025 - Department of Revenue; organization; planning; seal.
Section 305.045 - Duties of director.
Section 305.060 - Offices of department; equipment and supplies.
Section 305.063 - Department of Revenue Administration Account; use; limitation.
Section 305.075 - Employees; appointment; duties; compensation and expenses.
Section 305.078 - Authority of Department of Revenue to require fingerprints.
Section 305.081 - Definitions.
Section 305.084 - Financial institution data match system.
Section 305.086 - Delinquent child support obligor.
Section 305.088 - Disclosure of transmission prohibited.
Section 305.091 - Authorized purposes.
Section 305.100 - Rules; forms.
Section 305.102 - Local budget and property tax law; compliance with constitutional limit; rules.
Section 305.120 - Enforcement of tax laws.
Section 305.125 - Application of administrative rules.
Section 305.127 - Means of providing notice required by department; rules.
Section 305.140 - Power to release real property from certain tax liens.
Section 305.150 - Closing agreements.
Section 305.157 - Extending statutory periods of limitation.
Section 305.180 - Effect of tax warrant for purposes of out-of-state collection.
Section 305.182 - Filing of warrants for unpaid taxes; release, cancellation and satisfaction.
Section 305.184 - Certificate of outstanding warrants; fee; rules.
Section 305.193 - Disclosure of tax information to designated persons; rules.
Section 305.222 - Determination of interest rate.
Section 305.225 - Request of assistance by law enforcement agency; disclosure of tax records.
Section 305.228 - Penalty for second dishonored payment of taxes; waiver.
Section 305.261 - Department to establish program to assist tax practitioners.
Section 305.263 - Order requiring filing report or return; show cause; contempt; appeal.
Section 305.265 - Deficiency notice; payment of deficiency; assessment; appeal; interest; rules.
Section 305.267 - Extension of time to issue notice of deficiency or assessment.
Section 305.270 - Refund of excess tax paid; claim procedure.
Section 305.275 - Persons who may appeal due to acts or omissions.
Section 305.280 - Time for filing appeals; denial of appeal.
Section 305.286 - Potential refund credit in property tax appeals; conditions; procedure; interest.
Section 305.295 - Cancellation of tax, penalty or interest; rules.
Section 305.330 - Tax liability of reorganized business entity.
Section 305.380 - Definitions for ORS 305.385.
Section 305.392 - Process for limiting scope of third-party subpoena.
Section 305.400 - Payment of costs of subpoena compliance; determination of costs.
Section 305.403 - Appeal of value of state-appraised industrial property in tax court.
Section 305.405 - Oregon Tax Court; creation; jurisdiction.
Section 305.412 - Jurisdiction to determine value.
Section 305.418 - When transmitted complaint or petition considered to be filed.
Section 305.420 - Issuance of subpoenas; administration of oaths; depositions.
Section 305.425 - Proceedings to be without jury and de novo; issues reviewable; rules of procedure.
Section 305.437 - Damages for frivolous or groundless appeal or appeal to delay.
Section 305.440 - Finality of unappealed decision of tax court; effect of appeal to Supreme Court.
Section 305.447 - Recovery by taxpayer of certain costs and expenses upon appeal to Supreme Court.
Section 305.452 - Election and term of judge; vacancy; recommendation of appointees to fill vacancy.
Section 305.460 - Salary, expenses, disability and retirement of judge and magistrates.
Section 305.487 - Findings and policy.
Section 305.489 - Considerations in adopting rules.
Section 305.493 - Fees for transcripts or copies of records.
Section 305.505 - Magistrate division records; statistical reports.
Section 305.570 - Standing to appeal to regular division of tax court; perfection of appeal.
Section 305.580 - Exclusive remedies for certain determinations; priority of petitions.
Section 305.586 - Legislative findings; policy on remedies for misspent bond proceeds.
Section 305.587 - Tax court findings; orders; refunds; bond measure construction; other relief.
Section 305.610 - Reciprocal recognition of tax liability; actions in other states for Oregon taxes.
Section 305.645 - Department of Revenue to provide services to political subdivisions.
Section 305.653 - Multistate Tax Compact.
Section 305.685 - Multistate Tax Commission Revolving Account.
Section 305.690 - Definitions for ORS 305.690 to 305.753.
Section 305.700 - Officers; meetings; quorum; director as nonvoting member.
Section 305.725 - Application of entity.
Section 305.730 - Financial report of entity.
Section 305.740 - Commission examination for continuing eligibility; disqualification order.
Section 305.745 - Inclusion of eligible entities on schedule of tax return.
Section 305.747 - Administrative expenses; crediting contributions to entities; rules.
Section 305.753 - State Treasurer may solicit donations to eligible entities; department rules.
Section 305.754 - Designation of contribution to political party on income tax return.
Section 305.756 - Oregon Political Party Fund.
Section 305.757 - Payments to treasurers of political parties.
Section 305.762 - Election for direct deposit of personal income tax refund.
Section 305.792 - Surplus refund donations to education.
Section 305.796 - Election to contribute refund to account in Oregon 529 Savings Network; rules.
Section 305.800 - Taxpayer Advocate.
Section 305.801 - Authority of Taxpayer Advocate to issue order to department.
Section 305.802 - Report to Legislative Assembly.
Section 305.804 - Duty of tax professional to notify department of breach of security.
Section 305.810 - Verification of return, statement or document filed under tax laws.
Section 305.822 - Prohibition on state or local tax on Internet access.
Section 305.823 - Local government tax on telephone services prohibited.
Section 305.830 - Collection of fines, penalties and forfeitures; disbursement; cost of collection.
Section 305.842 - Application of Internal Revenue Code to certain property tax laws.
Section 305.850 - Use of collection agency.
Section 305.860 - Statement of rights of taxpayers; distribution.
Section 305.875 - Rights of taxpayer in meeting or communication with department.
Section 305.890 - Right to enter into agreement to satisfy liability in installment payments.
Section 305.990 - Criminal penalties.
Section 305.992 - Civil penalty for failure to file return for three consecutive years.
Section 305.994 - Civil penalties imposed on financial institution.