ORS 308.624
Correction of certified roll

Text
Annotations 2

(1)

Following the date that an assessment roll prepared under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) is certified under ORS 308.621 (When assessment complete), the Director of the Department of Revenue may correct a clerical error, or an error or omission in the certified roll, as prescribed in this section.

(2)

For purposes of this section, a clerical error is an error on the roll that arises from an error in the records of the Department of Revenue and that, had it been discovered by the department prior to certification of the roll, would have been corrected as a matter of course, and for which the information necessary to correct the error is contained in the records of the department. Clerical errors include, but are not limited to, arithmetic or copying errors or the omission or misstatement of a property value on the roll.

(3)

Except as provided in subsection (4) of this section, the director may correct any other error or omission of any kind, including, but not limited to:

(a)

The elimination of the assessment to one person or company of property owned or used by another person or company on the assessment date;

(b)

The correction of a value changed on appeal;

(c)

The correction of an error in the assessed value of property resulting from an error in the identification of a unit of property;

(d)

An error in apportionment of assessments on the roll; and

(e)

An error in the ratio of average maximum assessed value to average real market value determined under ORS 308.153 (New property and new improvements to property).

(4)

For purposes of this section, the director may not correct an error in valuation judgment that is an error in the department’s opinion of the value of property.

(5)

Corrections may be made under this section to the roll last certified, or to the certified roll for any prior year that does not exceed five years prior to the year for which the last roll was certified under ORS 308.621 (When assessment complete).

(6)

If the director makes a correction under this section that has the effect of increasing the assessment to which the correction relates, except where the correction is made to correct a value changed on appeal, the department shall treat the correction as an addition of omitted property for purposes of giving the notice required under ORS 308.632 (Notice of intention to add omitted property to assessment roll). [2007 c.616 §7]

Source: Section 308.624 — Correction of certified roll, https://www.oregonlegislature.gov/bills_laws/ors/ors308.html.

Notes of Decisions

This section prohibits Department of Revenue from correcting certified central assessment roll to change department’s opinion of value of property. D.E. Shaw Renewable Investments, LLC v. Dept. of Rev., 25 OTR 58 (2022), aff’d 371 Or 384, 537 P3d 529 (2023)

This section, which is treated as exception to Department of Revenue’s broad authority granted under ORS 306.115, precludes department from changing department’s opinion of value of centrally assessed property for prior tax years, except when required by Tax Court. D.E. Shaw Renewable Investments, LLC v. Dept. of Rev., 371 Or 384, 537 P3d (2023)

California:	Codes
Colorado:	C.R.S.
Nevada:	NRS
New York:	Laws
Oregon:	OAR, ORS
Texas:	Statutes
World:	Rome Statute, International Dictionary

ORS 308.624 Correction of certified roll

(1)

(2)

(3)

(a)

(b)

(c)

(d)

(e)

(4)

(5)

(6)

Notes of Decisions

ORS 308.624
Correction of certified roll