Summary of Actions
Instructions
1. Appeals of property value
Column (5): Enter the number of net accounts sustained.
Column (10): Enter the total assessed value of all net ac-
counts appealed [Column (4)] after adjustment
This number should correspond to the actions
Column (1): Enter the total number of accounts, including
by the board.
shown on the orders. This column should con-
accounts added by Assessor ’s Office. This
tain the number of accounts, not the value of
2. Appeals of value involving unit of property
includes withdrawn petitions, petitions for
the accounts or the number of petitions heard.
which stipulations were filed, and personal
Column (1) Enter the number of net units, by action type
Column (6): Enter the number of net accounts reduced.
property petitions. Include tract property with
(Requested, Recognized). Requested includes
This number should correspond to the actions
residential. Don’t include petitions for waiver
all times the board had to decide whether a
shown on the orders. This column should
unit of property was comprised, whether they
of penalty.
contain the number of accounts, not the value
agreed or not. Recognized includes only those
Column (2): Enter the total number of accounts withdrawn
of the accounts or the number of petitions.
where the board took action on the proposed
by the petitioner. Don’t include petitions for
unit of property.
Column (7): Enter the number of net accounts raised. This
waiver of penalty.
number should correspond to the actions
3. Total number of late filing penalty appeals heard
shown on the orders. This column should
Column (3): Enter the total number of accounts for which a
Column (1) Enter the number of net appeals filed for the
contain the number of accounts, not the value
signed stipulation is filed under ORS 308.242
reduction or waiver of the late filing penalty.
of the accounts or the number of petitions.
with the clerk prior to the time the board con-
Include all appeals, whether appeal is dis-
venes. No order is issued by the board for these
Column (8): Enter the number of net accounts dismissed.
missed or the penalty is waived or reduced.
stipulations.
Don’t include withdrawn petitions; these
should be shown in column 2.
Column (4): Enter the net accounts appealed. This column
should equal column (1) minus columns (2)
Column (9): Enter the total assessed value of all net
and (3). These are the accounts for which an
accounts appealed [Column (4)] before adjust-
order is issued.
ment by the board.
The Summary of Actions is required by OAR 150-309-0260 and must be filed with the Department of Revenue within 45 days after the board adjourns.
150-303-055
(Rev. 08-17)
32
1
2
