Current through Register Vol. 61, No. 4, April 1, 2022
A petitioner must be one of the following for each of the years that
supervisory jurisdiction is requested:
owner of the property;
person holding an interest in the property that obligates the person to pay
taxes imposed on the property. An interest that obligates the person to pay
taxes includes a contract, lease, or other intervening instrumentality;
(c) The assessor of the county in
which the property is located; or
(d) The clerk or tax collector of the county
in which the property affected by the petition is located, if the petition
involves a clerical or jurisdictional error in an order from a county Board of
Property Tax Appeals.
The purpose of a petition is to inform
the department and the nonpetitioning participant of the nature of the claim
for relief. For this reason, petitions to the department must include the
(a) Specific facts
asserted that satisfy the conditions of OAR 150-306.115(4);
(b) A statement of the specific result
requested by the petitioner;
Petitioner's address and phone number;
(d) The signature of the petitioner or
authorized representative, verified by a written declaration that the contents
of the petition are true and made subject to the statutory penalties for false
(e) The assessor's tax
account number or identification number of the property in question;
In a petition regarding an act or
omission by a county tax official or the department, a copy of the written
notice of the act or omission that is the subject of the petition must be
(A) The department will review all
petitions filed (except those filed pursuant to ORS
308.584, relating to properties
centrally assessed by the department) and determine their compliance with this
rule. If the department finds a petition to be deficient in any material
respect, the department will provide written notice of the deficiency to the
petitioner by a letter mailed to the address appearing on the filing. The
petitioner has 30 days from the mailing date of the notice to provide the
information requested by the department. If the deficiency is not cured within
the 30-day period, the petition may be dismissed without further proceedings.
(B) Any petition which is filed by
someone who does not appear to be a proper petitioner, or authorized
representative pursuant to ORS
305.230, will not be considered
a valid petition. The petition will be returned to the sender. The petition may
be refiled at a later time with the appropriate authorization. However, the
filing date is the day the petition from a proper petitioner or an authorized
representative is deemed to be filed or received pursuant to 305.820.
Admin. R. 150-306-0060
8-1983, f. 12-20-83, cert. ef. 12-31-83, Renumbered from 150-305.275; RD
10-1990, f. 12-20-90, cert. ef. 12-31-90; RD 6-1991, f. 12-30-91, cert. ef.
12-31-91; RD 1-1997(Temp), f. 6-13-97, cert. ef. 7-4-97 thru 12-31-97; RD
5-1997, f. 12-12-97, cert. ef. 12-31-97; REV 4-1999, f. 12-1-99, cert. ef.
12-31-99, Renumbered from 150-305.275-(A); REV 3-2001, f. 7-31-01, cert. ef.
8-1-01; REV 8-2012, f. 12-18-12, cert. ef. 1-1-13; REV 1-2013, f. & cert.
ef. 3-28-13; Renumbered from 150-306.115-(A),
43-2016, f. 8-12-16, cert. ef.
Stat. Auth.: ORS
Stats. Implemented: ORS