71st OREGON LEGISLATIVE ASSEMBLY--2001 Regular Session
Enrolled
House Bill 2440
Ordered printed by the Speaker pursuant to House Rule 12.00A (5).
Presession filed (at the request of Legislative Counsel
Committee for Speaker's Action Network)
CHAPTER ................
AN ACT
Relating to taxation.
Be It Enacted by the People of the State of Oregon:
SECTION 1. { + Section 2 of this 2001 Act is added to and made
a part of ORS chapter 311. + }
SECTION 2. { + (1) Notwithstanding ORS 311.205 (1)(b), the
current owner of property or other person obligated to pay taxes
imposed on property may petition the county assessor for a
correction in the maximum assessed value of the property for the
current tax year.
(2) Pursuant to a petition filed under this section, the
assessor may correct the maximum assessed value of the property
for the current tax year if there is a demonstrated difference
between the actual square footage of the property as of the
assessment date for the current tax year and the square footage
of the property as shown in the records of the assessor for the
tax year.
(3) The correction made under this section may not be
proportionally different from the proportional difference between
the original square footage of the property as shown in the
assessor's records and the actual square footage of the property
as of the assessment date for the current tax year.
(4) Notwithstanding subsection (3) of this section, the
correction made under this section may not cause the maximum
assessed value of the property to increase by more than three
percent from the maximum assessed value of the property for the
preceding tax year.
(5) A petition filed under this section must be on the form and
contain the information prescribed by the Department of Revenue
and must be filed with the county assessor on or before December
31 of the current tax year.
(6) A decision by the assessor pursuant to a petition filed
under this section may be appealed under ORS 305.275. + }
SECTION 3. { + Section 2 of this 2001 Act applies to tax years
beginning on or after July 1, 2002. + }
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Enrolled House Bill 2440 (HB 2440-A) Page 1
Passed by House June 1, 2001
...........................................................
Chief Clerk of House
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Speaker of House
Passed by Senate June 19, 2001
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President of Senate
Enrolled House Bill 2440 (HB 2440-A) Page 2
Received by Governor:
......M.,............., 2001
Approved:
......M.,............., 2001
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Governor
Filed in Office of Secretary of State:
......M.,............., 2001
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Secretary of State
Enrolled House Bill 2440 (HB 2440-A) Page 3