Or. Admin. R. 150-308-0400

Current through Register Vol. 63, No. 6, June 1, 2024

Section 150-308-0400 - Stipulation Procedures

(1) The phrase "the convening of the board" in ORS 308.242(3)(b) means the first meeting of the year during which the Board of Property Tax Appeals (BOPTA) officially opens the session under ORS 309.026.

(2) The assessor may change the roll after December 31 and without an order of the board when:

(a) A petition is filed with BOPTA under ORS 309.100;

(b) The assessor and the petitioner sign a stipulation that specifies a reduction in value prior to the date the board convenes as required by ORS 309.110(2); and

(c) The stipulation is delivered to the clerk of the board prior to the time the board convenes.

Or. Admin. R. 150-308-0400

REV 7-2005, f. 12-30-05, cert. ef. 1-1-06; Renumbered from 150-308.242(3), REV 57-2016, f. 8-13-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100, 305.102

Stats. Implemented: ORS 308.242, 309.110