§ 311.205 Correcting errors or omissions in rolls; appeals; de minimis corrections; remedies cumulative
§ 311.206 Additional taxes resulting from correction of error or omission; date of delinquency; limitations; prepayment
§ 311.208 Notice required when current roll corrections increase value; time for payment of additional taxes; appeals
§ 311.216 Notice of intention to add omitted property to rolls; treatment of unreported or understated property; duty of tax collector
§ 311.219 Notice of intention to assess omitted property
§ 311.223 Correction of rolls; filing statement of facts; notice to taxpayer; powers of assessor; appeals
§ 311.226 Tax deemed assessed and imposed in year for which property was omitted
§ 311.229 Taxes added to rolls become liens; delinquency of additional taxes; interest added for willful evasion; prepayment
§ 311.232 Mandamus to require placing omitted property on roll
§ 311.234 Correction of maximum assessed value; conditions; three percent limitation; filing deadline; appeals
§ 311.235 Bona fide purchaser; when taxes become lien

Terms Used In Oregon Statutes > Chapter 311 > Correcting Errors or Omissions in Rolls

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.