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. - (a) The board of property tax appeals shall consist of...

Section 309.022 - Training; expenses; rules. - (2) Provision shall be made in the county budget for...

Section 309.024 - Record of proceedings; clerk; legal advisor; appraiser assistance. - (2) The county clerk, as described in ORS 306.005, shall...

Section 309.025 - Notice of hearings on appeals of property value; proof of notice; persons interested may appear. - (2)(a) The notice provided under this section shall be given...

Section 309.026 - Sessions; hearing of petitions for reduction of property value; applications to waive penalty; adjournment. - (2) The board shall hear petitions for the reduction of:...

Section 309.067 - Pool of members. - (a) A pool of members of the county governing body...

Section 309.100 - Petitions for reduction of property value; filing; hearings; notice of hearing; representation at hearing. - (2) Petitions filed under this section shall be filed with...

Section 309.110 - Disposition of petitions; orders; mailing or delivery; stipulations; amended orders; appeals. - (2) If a petition is filed with the board that...

Section 309.115 - Term of order correcting real market value; permissible adjustments; exceptions. - (2) Notwithstanding subsection (1) of this section, the following adjustments...

Section 309.200 - Assessor to collect sales data and prepare ratio study; filing study with board and department. - (2) The assessor shall prepare and complete a certified ratio...

Section 309.203 - Real market value standard; compliance; recommendations or orders by department; examination of ratio study; action if standard in jeopardy. - (2) After May 1, but prior to September 1, the...

Section 309.330 - Transmission of summary of assessment roll by assessor. - (2) The summary of the assessment roll shall be shown...

Section 309.400 - Ordering or making change of valuation or addition of property. - (2) If an officer fails to comply with any order...