2021 Oregon Revised Statutes
Chapter 309 - Board of Property Tax Appeals; Ratio Studies
Section 309.400 - Ordering or making change of valuation or addition of property.


(2) If an officer fails to comply with any order or requirement of the department, the department may make the correction or change in the assessment roll. [Amended by 1953 c.22 §2; 1991 c.96 §7; 1991 c.459 §204]

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Structure 2021 Oregon Revised Statutes

2021 Oregon Revised Statutes

Volume : 08 - Revenue and Taxation

Chapter 309 - Board of Property Tax Appeals; Ratio Studies

Section 309.020 - Board of property tax appeals; members; qualifications; term of office; quorum; replacement; participation in determinations.

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 309.067 - Pool of members.

Section 309.100 - Petitions for reduction of property value; filing; hearings; notice of hearing; representation at hearing.

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 309.200 - 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 309.330 - Transmission of summary of assessment roll by assessor.

Section 309.400 - Ordering or making change of valuation or addition of property.