Chapter 511 Oregon Laws 2001
AN ACT
HB 2614
Relating to boards of
property tax appeals; amending ORS 309.022, 309.024 and 309.110.
Be It Enacted by the People of the State of Oregon:
SECTION 1.
ORS 309.022 is amended to read:
309.022. (1) Each person appointed as a member of a pool
under ORS 309.067 shall complete training approved by the Department of Revenue
for the term of appointment. The department by rule may prescribe alternative
methods of training on the basis of educational effectiveness, cost and
accessibility to members.
(2) Provision shall be made in the county budget for the
following:
(a) An amount sufficient to defray the reasonable expenses
of the boards, including a per diem allowance.
(b) An amount sufficient to defray the necessary traveling
and living expenses of each person whose name appears in the pools described in
ORS 309.067 while completing training approved by the Department of Revenue as
required under subsection (1) of this section.
(c) An amount sufficient to compensate [the appraisers provided for] any appraiser hired by the board under
ORS 309.024.
SECTION 2.
ORS 309.024 is amended to read:
309.024. The board of property tax appeals shall keep a
written or audio record of all proceedings. Notwithstanding ORS 192.650, no
written minutes need be made. The county clerk, as described in ORS 306.005,
shall serve as clerk of the board. The clerk or deputy clerk shall attend
sessions of the board at the discretion of the board as approved by the clerk.
The district attorney or the county
counsel, at the discretion of the county clerk, shall be the legal advisor
of the board unless there is a potential
conflict of interest in the district attorney or county counsel serving as the
legal advisor. If there is a potential conflict of interest, the county clerk
may appoint independent counsel to serve as the legal advisor of the board.
[and] The [district attorney or
deputy district attorney] legal
advisor of the board, or the legal advisor’s deputy, may attend all
sessions of the board. At the discretion
of the county clerk, the board [shall] may hire one or more appraisers
registered under ORS 308.010, or licensed or certified under ORS 674.310, and
not otherwise employed by the county, and other necessary personnel for the purpose
of aiding the board in carrying out its functions and duties under ORS 309.026.
The boards of the various counties may make such reciprocal arrangements for
the exchange of appraisers with other counties as will most effectively carry
out the functions and duties of the boards.
SECTION 3.
ORS 309.110 is amended to read:
309.110. (1) The disposition of every petition before a
board of property tax appeals and the board’s determination thereon shall be
recorded by formal order and entered in the record of the board. A copy of the
order as to each petition shall be sent, by mail, to the petitioner at the
post-office address given in the petition. When a copy of a board’s order is
personally delivered to the petitioner, the requirement to mail a copy of the
order is waived. A copy of each order shall be delivered to the assessor and
the officer in charge of the roll on the same day that the order is mailed or
delivered to the petitioner. The orders of a board shall specify what changes
shall be made in the tax roll, if any, and shall direct the officer in charge
of the roll to make them. The [district
attorney] legal advisor of the board
shall be available to aid a board in the preparation of its orders.
(2) Notwithstanding subsection (1) of this section, if a
petition is filed with the board that is resolved by stipulation under ORS
308.242 prior to the date the board convenes, the stipulation shall be entered
into the record of the board. The requirements for mailing and delivery under
subsection (1) of this section do not apply to a stipulation entered into the
record under this subsection.
(3)(a) A board may issue amended orders to correct clerical
errors or errors of jurisdiction appearing in its original orders.
(b) A board may authorize a board member or clerk of the
board to amend board orders on behalf of the board for the purpose of
correcting clerical errors.
(c) As used in this subsection:
(A) “Clerical error” means an error in the order that
either arises from an error in the minutes of a board or that is a failure to
correctly reflect the minutes of a board, and that, had it been discovered
prior to the order being issued would have been corrected as a matter of
course, and the information necessary to make the correction is contained in the
minutes of a board. Such errors include, but are not limited to, arithmetic and
copying errors and omission or misstatement of identification of property.
(B) “Error of jurisdiction” means an error in the order
resulting from the board’s failure to correctly apply the board’s authority as
granted under ORS 309.026.
(4) Amended orders correcting an error of jurisdiction may
be issued only during a board’s session, or by call of the chairperson.
(5) An amended order correcting a clerical error or an
error of jurisdiction must be made on or before June 30 of the year in which
the original order was issued by the board.
(6) The provisions of subsection (1) of this section shall
apply to amended orders, unless the context requires otherwise. Amended orders
shall be mailed to the petitioner and delivered to the assessor and the officer
in charge of the roll not later than five days after the adjournment of a
board’s meetings or five days after the date the order is amended, whichever is
later.
(7) The order of a board, other than an order relating to
an application to excuse liability for the penalty imposed under ORS 308.295,
may be appealed to the magistrate division of the Oregon Tax Court.
Approved by the Governor
June 21, 2001
Filed in the office of Secretary
of State June 22, 2001
Effective date January 1,
2002
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