The officer may correct an error or
omission on the roll of any kind if the correction does not require the
exercise of valuation judgment. "Valuation judgment" includes but is not
limited to selection of appraisal methodology or the estimation of functional
and economic obsolescence adjustments. Errors or omissions that may be
corrected under this subsection include, but are not limited to:
The elimination of an assessment to one
taxpayer of property belonging to another on the assessment date.
Example 1: If a deed of a sale is never
recorded, the assessor records would not reflect the new ownership. Because the
records do not reflect the correct information, it is not correctable as a
clerical error but is correctable as an error or omission on the roll of any
(b) The assessment
of property more than once for the same year or assessment of nonexistent
The placement of
property on the assessment and tax roll of the wrong county or assessment on
behalf of the wrong jurisdiction.
A utility company reported certain wire and pipe mileage as being in one code
area when it was in fact located in another area.
(d) The elimination or partial elimination of
an assessment of property that is entitled to exemption from taxation or
special assessment or entitled to partial exemption from taxation.
(e) The elimination or partial elimination of
an assessment of personal property resulting from an error made by the taxpayer
on a personal property return if the personal property is entitled to exemption
or is otherwise not taxable.
The correction of a value changed on appeal.
The application of an incorrect trending
or indexing factor.
Example 3: The trending
factor developed for the property class in the area is 115. Through a
transposition, a factor of 151 is incorrectly applied. This is a correctable
The use of
the wrong property classification.
The property is an improved single family residential property that is
classified 1-0-1. The property was incorrectly classed as a 2-0-1 and therefore
received the wrong trend factor. Both the property classification and the trend
factor may be corrected.
The assessor has assessed farm property at market value on the belief that the
zoning was not Exclusive Farm Use. Later the assessor discovers the land was in
an Exclusive Farm Use Zone and should have been assessed at its farm use value.
Because the records of the assessor failed to reflect the proper status of the
property , this is not correctable as a clerical error. Because a correction
can be made without the use of appraisal judgment, this is not a case of
valuation judgment under ORS
and is correctable as an error or omission on the roll of another
of an error or omission in the computation or application of the tax rate.
Example 6: A tax rate error is correctable. A
water district shares boundaries with a city. The city annexes property from
the water district. The boundary change information was not filed timely with
the assessor and the Department of Revenue and should not have been considered
in the calculation of the taxes. The county should make the correction to the
tax calculation and refund or assess the properties in the districts as
appropriate so they have been assessed the correct amount of tax
The correction of an error or
omission on the roll that arises from inaccurate reporting of assets, or of
facts about assets by a taxpayer on a return filed under ORS
Example 7: A taxpayer reports a machinery
asset on both its real and personal property accounts. The cost is
double-reported for valuation purposes.
A taxpayer reports assets transferred to the site at their net
book value rather than original cost. The cost is inaccurately reported for
This error or omission may be corrected only if the incorrect
calculation of value was a result of a simple mathematical extension and does
not require a new valuation judgment.
(A) The error or omission may be corrected if
the taxpayer subsequently provides accurate asset information, and if no
additional or different valuation judgment is required to make the
(B) When a correction
of inaccurate reporting of assets or of facts about assets by a taxpayer
results in a reduction of tax and a refund under ORS
311.806, no interest is paid