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HB 2572
Bill Number HB 2572 (2011 Oregon laws, chapter 397)
 ORSs Changed 305.
 Effective Date September 28, 2011
 Applies to Property tax appeals at BOPTA and the Tax Court after the effective date.
 DOR Contact Gregg Thummel  503-945-8371
 Summary When one party appeals the value of a component of a property tax account, another party can ask for a ruling on another component, or the total value of the account.
   

 
Section Old law  New law
1 None.
Adds Section 2 to ORS Chapter 305.
2 Under case law, a property owner could choose to appeal only the value of a component of their property tax account, such as the buildings or the land. BOPTA or the Tax Court was restricted to ruling only on the value of that component, and could not consider the effect on the total value of the account.
When one party (usually the taxpayer) appeals the value of only one component of their tax account, any other party (usually the county assessor) may ask BOPTA or the Tax Court to determine the value of other components of the account, or the total value of the account, or both.
3 None.
Effective date September 28, 2011.