Form 150-310-092 - Application For Correction Of Maximum Assessed Value Due To Error In Square Footage Page 2
Download a blank fillable Form 150-310-092 - Application For Correction Of Maximum Assessed Value Due To Error In Square Footage in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form 150-310-092 - Application For Correction Of Maximum Assessed Value Due To Error In Square Footage with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2Oregon Revised Statute 311.234
311.234 Correction in maximum assessed value; requirements; limitation; filing deadline; appeals.
(1) Notwithstanding ORS 311.205 (1)(b), the current owner of property or other person obligated to pay taxes
imposed on property may petition the county assessor for a correction in the maximum assessed value of the
property for the current tax year.
(2) Pursuant to a petition filed under this section, the assessor may correct the maximum assessed value of the
property for the current tax year if there is a demonstrated difference between the actual square footage of the
property as of the assessment date for the current tax year and the square footage of the property as shown in the
records of the assessor for the tax year.
(3) The correction made under this section may not be proportionally different from the proportional differ-
ence between the original square footage of the property as shown in the assessor’s records and the actual square
footage of the property as of the assessment date for the current tax year.
(4) Notwithstanding subsection (3) of this section, the correction made under this section may not cause the
maximum assessed value of the property to increase by more than three percent from the maximum assessed
value of the property for the preceding tax year.
(5) A petition filed under this section must be on the form and contain the information prescribed by the Depart-
ment of Revenue and must be filed with the county assessor on or before December 31 of the current tax year.
(6) A decision by the assessor pursuant to a petition filed under this section may be appealed under ORS
305.275. [2001 c.764 §2]
Appealing a decision of the assessor
You may appeal a decision of the county assessor to the Magistrate Division of the Oregon Tax Court. When ap-
pealing to the Magistrate Division, you must file a complaint within 90 days from your knowledge of the action
of the assessor. However, the appeal must be filed no later than one year from the date of the action. For more
information, you can contact the Magistrate Division of the Oregon Tax Court by telephone at 503-986-5650; or
by mail at Oregon Tax Court, Magistrate Division, 1241 State St, Third Floor, Salem OR 97310.
150-310-092 (Rev. 08-11) Web
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form 150-310-092 - Application For Correction Of Maximum Assessed Value Due To Error In Square Footage
Financial
Form 150-310-083 - Application For Proration Of Property Taxes Due To Damage By Fire Or Act Of God/application For Reassessment Of Values Due To Fire Or Act Of God
Financial
Form 150-310-020 - Application For Cancellation Of Assessment On Commercial Facilities Under Construction - 2001
Financial
Form 150-310-020 - Application For Cancellation Of Assessment On Commercial Facilities Under Construction
Financial
Form 150-310-020 - Application For Cancellation Of Assessment On Commercial Facilities Under Construction Or Construction
Legal
Form 150-310-083 - Application For Reassessment Of Destroyed Or Damaged Property - Oregon Department Of Revenue
Financial
Related Categories
Parent category: Financial