- Assessor's Office
- Property Value Questions & Appeals
- Board of Property Tax Appeals (BOPTA)
Board of Property Tax Appeals (BOPTA)
- January to April
- 2nd Monday in January and running no later than April 15th.
The Board of Property Tax Appeals reviews petitions, hears and makes judgments on appeals of property tax assessments. Has the power to make changes in assessed values.
2015 ORS 309.020¹
- Except as provided by subsections (3) and (4) of this section:
- The board of property tax appeals shall consist of those persons selected by the county clerk from the pool of board members appointed under ORS 309.067 (Pool of members). The clerk shall complete the selection prior to the commencement of the board session as provided in ORS 309.026 (Sessions). The board shall consist of one member of the pool described in ORS 309.067 (Pool of members) (1)(a) and two members of the pool described in ORS 309.067 (Pool of members) (1)(b).
- Additional boards of property tax appeals may be selected by the county clerk if necessary for the efficient conduct of business. Each additional board shall consist of one member of the pool described in ORS 309.067 (Pool of members) (1)(a), or under subsection (5) of this section, and two members of the pool described in ORS 309.067 (Pool of members) (1)(b).
- The term of each member of a county board of property tax appeals shall begin on the date of appointment and shall end on the June 30 next following appointment or when the member resigns or is replaced under subsection (4) of this section, whichever occurs first.
- The chairperson of the board shall be the member of the county governing body, if present. If the governing body member is replaced as provided under subsection (4) of this section, the governing body member's replacement shall be the chairperson unless the board votes unanimously to elect one of the other nonoffice-holding members present as chairperson of the board. A quorum shall be a minimum of two members.
- In the event of the inability or unwillingness of any member to serve, such indisposition continuing for more than seven consecutive days, the member shall be replaced in the manner of an original appointment.
- In any county:
- The county governing body may appoint one nonoffice-holding county resident to serve on a board instead of appointing a member of the county governing body.
- Any nonoffice-holding county resident appointed to the pool may serve on any board as needed for the efficient conduct of business.
- A particular member of a board shall not participate in the determination of a petition after the hearing if the board member did not hear and consider, as a member of the board, the evidence presented at the hearing. [Amended by 1953 c.714 section 3; 1955 c.709 section 1; 1957 c.326 section 1; 1967 c.142 section 1; 1971 c.363 section 1; 1973 c.61 section 3; 1973 c.372 section 1; 1979 c.725 section 1; 1985 c.318 section 2; 1989 c.330 section 2; 1991 c.459 section 186; 1995 c.226 section 6; 1997 c.541 section 224]