(2) The board shall hear petitions for the reduction of:
(a) The assessed value or specially assessed value of property as of January 1 or as determined under ORS 308.146 (6)(a);
(b) The real market value of property as of January 1 or as determined under ORS 308.146 (6)(a);
(c) The maximum assessed value of property as of January 1 or as determined under ORS 308.146 (5)(a) or (8)(a); and
(d) Corrections to value made under ORS 311.208.
(3) The board shall hear petitions for the reduction of value as provided in subsection (2) of this section, but only if the value that is the subject of the petition was added to the roll prior to December 1 of the tax year.
(4) The board shall consider applications to waive liability for all or a portion of the penalty imposed under ORS 308.295 or 308.296.
(5) The board shall adjourn no later than April 15. [1955 c.709 §4; 1957 c.326 §3; 1959 c.519 §3; 1971 c.377 §3; 1975 c.753 §3; 1979 c.241 §35; 1981 c.804 §3; 1983 s.s. c.5 §9; 1985 c.318 §3; 1989 c.330 §4; 1991 c.459 §190; 1993 c.270 §41; 1997 c.541 §227; 1999 c.579 §10; 1999 c.655 §5; 2001 c.422 §1; 2009 c.443 §3; 2015 c.92 §4]
Structure 2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 309 - Board of Property Tax Appeals; Ratio Studies
Section 309.022 - Training; expenses; rules.
Section 309.024 - Record of proceedings; clerk; legal advisor; appraiser assistance.
Section 309.067 - Pool of members.
Section 309.115 - Term of order correcting real market value; permissible adjustments; exceptions.
Section 309.330 - Transmission of summary of assessment roll by assessor.
Section 309.400 - Ordering or making change of valuation or addition of property.