71st OREGON LEGISLATIVE ASSEMBLY--2001 Regular Session
 
NOTE:  Matter within  { +  braces and plus signs + } in an
amended section is new. Matter within  { -  braces and minus
signs - } is existing law to be omitted. New sections are within
 { +  braces and plus signs + } .
 
LC 2430
 
                         House Bill 2613
 
Sponsored by COMMITTEE ON JUDICIARY (at the request of Oregon
  Association of County Clerks)
 
 
                             SUMMARY
 
The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure as
introduced.
 
  Modifies date by which county assessor stipulations must be
delivered to board of property tax appeals.
 
                        A BILL FOR AN ACT
Relating to boards of property tax appeals; amending ORS 308.242.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. ORS 308.242 is amended to read:
  308.242. (1) The assessor shall make no changes in the roll
after September 25 of each year except as provided in subsections
(2) and (3) of this section or as otherwise provided by law.
  (2) After the assessment roll has been certified and on or
before December 31, the assessor may make changes in valuation
judgment that result in a reduction in the value of property, if:
  (a) So requested by the taxpayer or upon the assessor's own
initiative; and
  (b) No petition for a reduction in value has been filed with
the board of property tax appeals.
  (3) Any changes made under subsection (2) of this section shall
be made in the manner specified in ORS 311.205 and 311.216 to
311.232.
  (4)(a) If a petition for reduction has been filed with the
board of property tax appeals, the assessor may stipulate to a
change in valuation judgment that results in a reduction in
value.  The stipulation may be made at any time up until the
convening of the board.
  (b) All stipulations agreed to by the assessor and the
petitioner shall be delivered to the clerk of the board prior to
the   { - first Monday in February - }  { +  convening of the
board + }.
  (c) As used in this subsection, 'stipulation' means a written
agreement signed by the petitioner and the assessor that
specifies a reduction in value to be made to the assessment and
tax roll.
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