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 2431
A-Engrossed
House Bill 2614
Ordered by the Senate May 31
Including Senate Amendments dated May 31
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.
Authorizes county clerk to appoint either district attorney or
county counsel as legal advisor to board of property tax
appeals { + unless there is potential conflict of interest.
Allows county clerk to appoint independent counsel in event of
potential conflict of interest + }. At discretion of county
clerk, permits, but does not require, board to hire property
appraiser.
A BILL FOR AN ACT
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.
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