Chapter 306

ATTY. GEN. OPINIONS: Discussion of 1982 Ballot Measure 3 (one and one-half percent property tax limitation), (1982) Vol. 43, p 16

LAW REVIEW CITATIONS: 5 EL 516 (1975)

      306.115

NOTES OF DECISIONS

      Statute of limitations, restricting period of time during which taxes can be questioned, applies equally to both taxpayer and government. Running v. Dept. of Rev., 10 OTR 42 (1985)

      This section does not authorize Department of Revenue to override filing requirements of senior citizens’ property tax deferral. Phelps v. Dept. of Rev., 10 OTR 162 (1985)

      Although “good and sufficient cause” includes reasonable reliance on misinformation provided by certain assessment or taxation staff, taxpayer cannot be misinformed unless he provides tax authority with enough information to be led awry. New Testament Baptist Church v. Dept. of Rev., 10 OTR 286 (1986)

      Disqualification of property from special farm use assessment during pendency of bankruptcy proceeding did not violate automatic stay but was “notice” permitted by federal statute and this section could not rescue taxpayers from their untimely appeal of disqualification. Sanderson v. Dept. of Rev., 11 OTR 74 (1988)

      Appeal under ORS 305.275 of alleged overvaluation of property in one tax year was insufficient to invoke Department’s supervisory authority under this section to correct erroneous valuations made in earlier years. ESCO Corp. v. Dept. of Rev., 307 Or 639, 772 P2d 413 (1989)

      Taxpayer’s petition under this section is not “appeal” in usual sense but is notification to department of possible reason to correct tax roll. FSLIC v. Dept. of Rev., 11 OTR 389 (1990)

      Additional year and property added to plaintiff’s amended petition filed in January 1990 did not relate back to its original position of April 1989; Department of Revenue had authority under this provision to correct only tax roll for current assessment year and two preceding years. National Manufacturing, Inc. v. Dept. of Rev., 12 OTR 32 (1991)

      Failure to furnish assessor copy of formal board order as required under ORS 309.110 is good and sufficient cause for assessor’s failure to appeal value within time required under ORS 305.280 and assessor may appeal value ordered under this section. Umatilla County Assessor v. Dept. of Rev., 12 OTR 121 (1992)

      Property owner negotiating sale of property to county did not have good and sufficient cause for failing to appeal value of property to county board of equalization. Simons v. Dept. of Rev., 12 OTR 229 (1992)

      Owner’s allocation of value for purpose of like-kind exchange is not adequate evidence of value under this section. Simons v. Dept. of Rev., 12 OTR 229 (1992)

      Board of equalization order does not constitute adequate information supporting claim of gross error. Jones v. Dept. of Rev., 12 OTR 237 (1992), aff’d 315 Or 497, 847 P2d 407 (1993)

      Board of equalization order does not address value of property for prior years. Jones v. Dept. of Rev., 12 OTR 237 (1992), aff’d 315 Or 497, 847 P2d 407 (1993)

      If subsequent owner does not have interest in property until after appeal period expires, subsequent owner can never show good and sufficient cause for failing to appeal timely. Enterprise Rent-A-Car Co. v. Dept of Rev., 12 OTR 259 (1992)

      If owner of property appeals assessed value of property and Department of Revenue issues order that becomes final, order by department binds subsequent owner. Enterprise Rent-A-Car Co. v. Dept of Rev., 12 OTR 259 (1992)

      Federal law does not provide FDIC with extended period to appeal value of property acquired by foreclosure. FDIC v. Dept. of Rev., 12 OTR 373 (1993)

      Exercise of supervisory power to correct extraordinary errors is matter of departmental discretion. Resolution Trust Corp. v. Dept. of Rev., 13 OTR 276 (1995)

      Judicial review of Department of Revenue decision to change or correct roll is for abuse of discretion. ADC Kentrox v. Dept. of Revenue, 19 OTR 91 (2006)

      Where parties agreed to total value of property but original land value used in calculating total value of property was in error, tax assessor was not prohibited from seeking correction of error in tax rolls. Willamette Estates II, LLC v. Dept. of Revenue, 357 Or 113, 346 P3d 1207 (2015)

      306.126

NOTES OF DECISIONS

      On appeal from Revenue Department’s order to produce records for inspection, where there was no evidence that taxpayer was not protected by secrecy requirement of ORS 308.290 and where department’s request was relevant to carrying out its duties to county assessor under this section, taxpayer was required to comply with order. In re Willamette Industries, Inc., 8 OTR 324 (1980)

      306.520

See annotations under ORS 305.275.