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HB 2572
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Article Content | Bill Number |
HB 2572 (2011 Oregon laws, chapter 397) |
| ORSs Changed |
305.
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| Effective Date |
September 28, 2011 |
| Applies to |
Property tax appeals at BOPTA and the Tax Court after the effective date.
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| 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. |
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| Section |
Old law |
New law
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| 1 |
None.
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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.
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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.
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| 3 |
None.
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Effective date September 28, 2011.
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