Or. Admin. Code § 150-309-0040

Current through Register Vol. 63, No. 10, October 1, 2024

Section 150-309-0040 - PVAB Lack of Jurisdiction for Designated Utilities and Companies Assessed by the Department

The property value appeals board (PVAB) must dismiss, for lack of jurisdiction, petitions for the reduction of the assessed, specially assessed, real market, and maximum assessed value of designated utilities and companies assessed by the Department of Revenue under ORS 308.505 to 308.665 and 308.805 to 308.820, commonly referred to as centrally assessed property. The process for appealing the value of centrally assessed property is described in 308.595(3). The notification requirements of 309.100(5) do not apply to dismissal for lack of jurisdiction identified in this rule.

Or. Admin. Code § 150-309-0040

REV 2-2005, f. 6-27-05, cert. ef 6-30-05; Renumbered from 150-309.026(2)-(B), REV 26-2016, f. 8-12-16, cert. ef. 9/1/2016; REV 23-2024, minor correction filed 06/25/2024, effective 6/25/2024

Statutory/Other Authority: ORS 305.100 & 306.115

Statutes/Other Implemented: ORS 309.026