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HB 3368
Bill number HB 3368 (2011 Oregon laws, Chapter 204)
 ORS changed 308.225, 308.290, 308.580, 308.582, 308A.327, 308A.374, 309.025, 311.223, 311.815, 321.219.
 Effective date September 28, 2011
 Applies to Notifications after effective date.
 DOR contact Bruce Tindall  503-945-8507
 Summary Relates to "notification," from paper to electronic.
   

 
Section Old law  New law
1
ORS 308.225 required that DOR "mail" approval or disapproval to the county assessor(s) filing a boundary change. New law requires DOR to "notify" the county assessor(s) who sent the filing when it has been approved or disapproved. It also included the "map and description" as items that may be disapproved as part of the boundary change process in ORS 308.225.
2
ORS 308.290: Paragraph (3)(c) required assessors and DOR to send blank personal property and real property returns.
Requirement to send blank personal property and real property returns deleted from statute beginning 1-1-12 to 7-1-14.
3
ORS 308.290: Paragraph (3)(c) required assessors and DOR to send blank personal property and real property returns.  
Requirement to send blank personal property and real property returns deleted from statute beginning 7-1-14. 
4
ORS 308.580(1) required department to publish a notice in a "newspaper printed at the state capital" that the department was examining and reviewing the tentative assessment roll. Removed requirement to publish a notice in the newspaper.
5
ORS 308.582(1) referenced the ORS 308.580. Removed reference to ORS 308.580.
6
ORS 308A.327: Assessor request for open space land use reports from property owner sent by registered or certified mail. ORS 308A.327: Assessor request for open space land use reports from property owner can now be sent in writing by first class mail.
7
ORS 308A.374: Assessor request for riparian land use reports from property owner sent by registered or certified mail. ORS 308A.374: Assessor request for riparian land use reports from property owner can now be sent in writing by first class mail.
8
ORS 309.025: Public notice of the convening of the board of property tax appeals must be given by three weekly publications in a newspaper of general circulation. If there is no newspaper of general circulation, then notice must be posted in six conspicuous places within the county. ORS 309.025. Removes publication in newspaper requirement. Public notice of the convening of the board of property tax appeals must be posted in six conspicuous places within the county.
9
ORS 311.223: Notice of additional tax due to omitted property that is sent to the property owner when the roll is corrected after the 20-day show-cause period was by certified mail. 311.223 amended to require first class mail rather than certified.
10
ORS 311.815 required notice by printing in the newspaper if a levy for a specific purpose is abandoned and the tax that has been paid is to be refunded. ORS 311.815 amended to remove requirement to publish notice by newspaper.
11
ORS 321.219 required notice of appeals to be made in each county in the manner of personal service, certified mail on each taxpayer affected, or publication made once a week for two consecutive weeks in a newspaper of general circulation in the county. ORS 321.219 amended to remove the requirement to publish the notice of appeal in the manner of personal service and publication in a news paper, and replaced with:

"In the manner prescribed by the Department of Revenue by Rule."