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HB 2478
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Article Content | 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.
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| Section |
Old law |
New law
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1
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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
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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.
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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
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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.
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3
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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.
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4
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Applies to appeals filed for property tax years beginning on or after July 1, 2011.
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5
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Effective on the 91st day after sine die.
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