Or. Admin. R. ch. 150, div. 309 – Equalization of Property Taxes | Midpage

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Oregon Administrative Rules

Division 309

Or. Admin. R. ch. 150, div. 309

Equalization of Property Taxes

Department of Revenue

0010Training for Property Value Appeals Board (PVAB) Members 0020Record of Property Value Appeals Board Meetings 0030Limitations on Increase in Value by Property Value Appeals Board 0040PVAB Lack of Jurisdiction for Designated Utilities and Companies Assessed by the Department 0050County Residents Appointed to Property Value Appeals Board (PVAB) Pools 0060Records Included in Journal of Governing Body 0070Filing Petitions With The Property Value Appeals Board (PVAB)0080Withdrawing Petitions Filed with a Property Value Appeals Board 0090Contents of Property Value Appeals Board (PVAB) Petitions 0100Property Value Appeals Board (PVAB) Defective and Amended Petition Process 0110Those Authorized to Sign Petitions to the Property Value Appeals Board (PVAB)0120PVAB Hearing Notice Mailed to Representative 0130Definition of Person Who Holds an Interest in the Property and Procedures for Transfers of Ownership or Interest 0140Property Value Appeals Board (PVAB) Procedures When Roll Changed after Petition is Filed 0150Contents of Board Order for Property not Specially Assessed 0160Mailing of Board Orders 0170Adjustments to Personal Property Value 0180Disposition of Appeals of Property Assessed as an Undivided Interest 0190Adjudicated Value Calculation for Centrally Assessed Property 0200Adjudicated Value Applied to Component Appealed 0210Trending and Indexing an Adjudicated Value 0220Additions, Remodeling and Rehabilitation 0230Assessor’s Ratio Study for Tax Purposes: Definitions 0240Contents of the Assessor’s Certified Ratio Study 0250Preparation of the Sales Ratio Study 0260Administration of Appeals Process