Or. Admin. Code § 150-309-0140
Current through Register Vol. 63, No. 12, December 1, 2024
Section 150-309-0140 - Property Value Appeals Board (PVAB) Procedures When Roll Changed after Petition is Filed(1) If the assessor reduces the value of property under ORS 308.242(2) after a petition has been filed with PVAB, but prior to January 1 of the tax year, or under ORS 311.205, prior to the time the board convenes, and in neither case is a stipulation filed with the board prior to the time the board convenes, the board will act on the petition in the following manner: (a) The board will schedule a hearing and notify the petitioner of the time and place the board will meet to resolve the petition.(b) If the value requested in the petition is higher than or equal to the adjusted value, the board must issue an order dismissing the petition.(c) If the value requested in the petition is lower than the adjusted value, the board must review the adjusted value and issue an order sustaining or correcting the adjusted value.(2) Not withstanding (1)(b) of this rule, the board will issue an order to sustain or reduce the adjusted value if the petitioner amends the value requested pursuant to section 5 of OAR 150-309-0100 prior to or during the board hearing.(3) This rule is effective January 1, 2016.Or. Admin. Code § 150-309-0140
REV 6-2003, f. & cert. ef. 12-31-03; Renumbered from 150-309.110(1)-(E), REV 17-2008, f. 12-26-08, cert. ef. 1-1-09; REV 4-2014, f. & cert. ef. 8-11-14; REV 4-2015, f. 12-23-15, cert. ef. 1-1-16; Renumbered from 150-309.110-(A), REV 26-2016, f. 8-12-16, cert. ef. 9/1/2016; REV 33-2024, minor correction filed 06/25/2024, effective 6/25/2024Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 309.110