72nd OREGON LEGISLATIVE ASSEMBLY--2003 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 1239
 
                         House Bill 2024
 
Ordered printed by the Speaker pursuant to House Rule 12.00A (5).
  Presession filed (at the request of House Interim Committee on
  Revenue)
 
 
                             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.
 
  Eliminates requirement that board of property tax appeals enter
formal order for petitions that are resolved by stipulation of
county assessor and petitioner before board convenes.
  Takes effect on 91st day following adjournment sine die.
 
                        A BILL FOR AN ACT
Relating to taxation; amending ORS 309.110; and prescribing an
  effective date.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. ORS 309.110 is amended to read:
  309.110. (1) The disposition of every petition before a board
of property tax appeals { + , other than a petition that is
resolved by stipulation under ORS 308.242, + } 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 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  { + recording by formal order, + }
mailing and delivery under subsection (1) of this section do not
apply to a stipulation entered into the record under this
subsection. { +  For all other purposes, a petition that is
resolved by stipulation under ORS 308.242 prior to the date the
board convenes shall be treated as if the petition had been
withdrawn. + }
 
 
  (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.
  (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.
  (8) As used in this section:
  (a) 'Clerical error' means an error in an order that either
arises from an error in the minutes of a board or 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. In order to be a clerical error,
the information necessary to make the correction must be
contained in the minutes of the 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 an order
resulting from a board's failure to correctly apply the board's
authority as granted under ORS 309.026.
  SECTION 2.  { + This 2003 Act takes effect on the 91st day
after the date on which the regular session of the Seventy-second
Legislative Assembly adjourns sine die. + }
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