Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
Oregon
/
Volume : 08 - Revenue and T...
/
Chapter 309 - Board of Property Tax Appeals; Ra...
Chapter 309 - Board of Property Tax Appeals; Ratio Studies
Section 309.020 - Board of property tax appeals; members; qualifications; term of office; quorum; replacement; participation in determinations.
Section 309.022 - Training; expenses; rules.
Section 309.024 - Record of proceedings; clerk; legal advisor; appraiser assistance.
Section 309.025 - Notice of hearings on appeals of property value; proof of notice; persons interested may appear.
Section 309.026 - Sessions; hearing of petitions for reduction of property value; applications to waive penalty; adjournment.
Section 309.028
Section 309.030
Section 309.035
Section 309.045
Section 309.050
Section 309.067 - Pool of members.
Section 309.070 - Oath.
Section 309.072 - Record of board business.
Section 309.100 - Petitions for reduction of property value; filing; hearings; notice of hearing; representation at hearing.
Section 309.104 - Electronic filing; rules.
Section 309.110 - Disposition of petitions; orders; mailing or delivery; stipulations; amended orders; appeals.
Section 309.115 - Term of order correcting real market value; permissible adjustments; exceptions.
Section 309.120 - Entry in roll of corrections, additions or changes.
Section 309.140
Section 309.150 - Appeals of personal property value upon summary or accelerated collection of taxes.
Section 309.200 - Assessor to collect sales data and prepare ratio study; filing study with board and department.
Section 309.203 - Real market value standard; compliance; recommendations or orders by department; examination of ratio study; action if standard in jeopardy.
Section 309.215
Section 309.310 - "Department" defined for ORS 309.330 to 309.400.
Section 309.330 - Transmission of summary of assessment roll by assessor.
Section 309.340 - Recording and tabulating assessment roll summaries.
Section 309.360 - Examining summaries; obtaining other information.
Section 309.370 - Combined assessment roll summaries.
Section 309.400 - Ordering or making change of valuation or addition of property.
Section 309.510
Section 309.520
Section 309.530
Section 309.550
Section 309.990 - Penalties.