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HB 2478
Bill number HB 2478 (2011 Oregon laws, Chapter 111)
 ORS changed 305.275, 305.403 and 309.100.
 Effective date September 28, 2011
 Applies to Tax years beginning on or after July 1, 2011.
 DOR contact Taraleen Elliott  503-945-8253
 Summary Requires taxpayer to file appeal of assessed or specially assessed value of land or improvements of principal or secondary industrial property in Tax Court.
   

 
Section Old law  New law
1
ORS 305.403(1) states a taxpayer may elect to file an appeal concerning industrial property at either BOPTA or the Tax Court. ORS 305.403(1) amended to require a taxpayer to file an appeal concerning industrial property in Tax Court only.
1
ORS 305.403(2) describes that, if chosen, the time to file an appeal at Tax Court is the same for filing an appeal at BOPTA.
ORS 305.403(2) amended to instruct that an appeal in the Tax Court must be submitted between the date the tax statements are mailed and December 31.
2
ORS 309.100(1) describes that owner may petition BOPTA for relief. ORS 309.100(1) amended to instruct an owner of state-appraised industrial property to file an appeal of property in the Tax Court. County-appraised industrial property values must still be appealed to BOPTA.
3
ORS 305.275(4) describes that if taxpayer may appeal to BOPTA under ORS 309.100 then no appeal to the Tax Court shall be allowed under this section.  ORS 305.275(4) amended to state that if taxpayer may appeal to BOPTA under ORS 309.100 then no appeal to the Tax Court may be allowed under this section.
4
  Applies to appeals filed for property tax years beginning on or after July 1, 2011.
5
  Effective on the 91st day after sine die.