Chapter 452 Oregon Laws 2007
AN ACT
HB 2234
Relating to tax appeals; creating new provisions; amending ORS 311.223;
and prescribing an effective date.
Be It Enacted by the People of
the State of Oregon:
SECTION 1.
ORS 311.223 is amended to read:
311.223. (1) If the
person or party notified as provided in ORS 311.219 does not appear or if the
person or party appears and fails to show any good and sufficient cause why the
assessment shall not be made, the assessor shall proceed to correct the assessment
or tax roll or rolls from which the property was omitted. The assessor shall
add the property thereto, with the proper valuation, and extend thereon taxes
at the consolidated rate under ORS 310.147 that is applicable in the code area
in which the property was located for each year as to which it was omitted. To
carry out the correction of a tax roll or rolls the assessor shall send a
written statement to the tax collector instructing the tax collector to make
the necessary changes on the tax roll. The statement shall contain all of the
information needed by the tax collector to make the changes in the roll and it
shall be dated and signed by the assessor or the deputy of the assessor. The
tax collector shall then correct the tax roll.
(2) Immediately after
the assessor corrects the assessment or tax roll the assessor shall file in the
office of the assessor a statement of the facts or evidence on which the
assessor based the correction and notify the taxpayer by written notice, sent
by certified mail to the taxpayer’s last-known address, of:
(a) The date and amount
of the correction;
(b) If a penalty for
failing to timely file a real, combined or personal property return as required
by ORS 308.290 is being imposed under ORS 308.295 or 308.296, the amount of the
penalty;
(c) An explanation of
the collection procedures applicable to the corrected amount, or applicable to
the penalty; and
(d) An explanation of
the taxpayer’s right to appeal under subsection (4) of this section and the
procedures for making the appeal.
(3) To enable the
assessor to comply with this section, the assessor is invested with all the
powers of the county clerk under the law in force during the years for which
correction may be made under ORS 311.216 to 311.232 and thereafter.
(4) Any person aggrieved
by an assessment made under ORS 311.216 to 311.232 may appeal to the tax court
within 90 days after the correction of the roll [by giving notice to the assessor or the Department of Revenue,
whichever is applicable, and otherwise proceeding in the manner provided for
appeals from the board of property tax appeals] as provided in ORS
305.280 and 305.560. If a penalty under ORS 308.295 or 308.296 is imposed
for failing to timely file a real, combined or personal property return with
respect to the assessment under ORS 311.216 to 311.232, the imposition of the
penalty may be appealed to the tax court. The appeal of the penalty must be
brought within the same period of time as an assessment under ORS 311.216 to
311.232 may be appealed to the tax court. An appeal of the value assigned under
this section, or of any penalty described in subsection (2)(b) of this section,
may not be made to the board of property tax appeals under ORS 309.100.
SECTION 2. The
amendments to ORS 311.223 by section 1 of this 2007 Act apply to appeals filed
on or after the effective date of this 2007 Act.
SECTION 3. This
2007 Act takes effect on the 91st day after the date on which the regular
session of the Seventy-fourth Legislative Assembly adjourns sine die.
Approved by the Governor June 18, 2007
Filed in the office of Secretary of State June 19, 2007
Effective date September 27, 2007
__________