Or. Admin. Code § 150-309-0110 - Those Authorized to Sign Petitions to the Property Value Appeals Board (PVAB)
(1) For
purposes of appeals filed with PVAB,
(a)
"Petitioner" means an owner of the property or person with an interest in the
property that obligates the person to pay taxes imposed on the
property.
(b) "Representative"
means a person described in section (4) or (5) of this rule.
(2) If the petitioner is a
business or other legal entity, a person who can legally bind the business or
other legal entity may sign the petition. For example:
(a) For a corporation: officers such as
president, vice-president, secretary, treasurer, CEO, or managing
officer.
(b) For a limited
liability company (LLC): a member or the manager of an LLC.
(c) For a church: a pastor, rector, deacon,
president of the board, or senior board member.
(d) For an association: the president or
managing officer.
(e) For a
partnership: a general partner.
(f)
For a sole proprietorship: the owner.
(g) For a trust: a trustee, managing member,
or managing agent.
(h) For any
business entity: an employee regularly employed in the tax matters of the
business.
(3) If the
petitioner is a person who holds an interest in the property that obligates the
person to pay the taxes imposed on the property, proof of the obligation must
accompany the petition to the board. An interest that obligates the person to
pay the taxes:
(a) Includes a contract, lease,
or other intervening instrumentality; but,
(b) Does not include mortgage agreements in
which the mortgagee (the company that holds the mortgage) agrees to pay the
taxes.
(4) An attorney
at law authorized to practice in Oregon may represent a petitioner. Written
authorization to represent is not required. The attorney's assigned Oregon
State Bar Association number must be included on the petition.
(5) The following persons may sign a petition
and act as the petitioner's representative before PVAB if they have written
authorization from the petitioner or proper court appointment. The petition
must be accompanied by a power of attorney, court appointment, or other signed
authorization that specifically grants that person the authority to represent
the petitioner in tax matters.
(a) Any
relative of an owner of the property. For purposes of this rule, the term
"relative" means any of the following:
(A) A
spouse;
(B) A son, grandson,
daughter, granddaughter, stepson or stepdaughter;
(C) A brother, brother-in-law, sister,
sister-in-law, stepbrother, or stepsister;
(D) A father, mother, stepfather, stepmother,
or grandparent;
(E) A nephew or
niece; or
(F) A son-in-law,
daughter-in-law, father-in-law or mother-in-law.
(b) A person duly qualified to practice as a
certified public accountant or public accountant in the State of Oregon. The
accountant's Oregon certificate or license number must be included on the
petition.
(c) A legal guardian or
conservator who is acting on behalf of an owner of the property.
(d) A real estate broker or principal real
estate broker licensed under ORS
696.022.
(e) A state certified appraiser or
state-licensed appraiser licensed under ORS
674.310 or an appraiser
registered under ORS 308.010.
(f) The lessee of the property.
(g) A person who holds a general power of
attorney signed by an owner of the property. The person filing the petition
must provide a copy of the general power of attorney with the
petition.
(6) A board
must issue a formal order dismissing any petition it receives that is not
signed by a person authorized under ORS
309.100 or this rule.
Notes
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 309.100
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.