Boardman Acquisition LLC v. Dept. of Rev. 

Under ORS 308A.068(3), “the date the disqualification is taken into account on the assessment and tax roll” means the date the disqualification becomes effective on the roll.

Port of Morrow (Port) appealed the Tax Court granting summary judgment in favor of Department of Revenue (Department).  Port assigned error to the tax court’s determination that Port had to pay additional taxes for the 2012-2013 tax year because the disqualification was not “taken into account on the assessment and tax roll” until January 1, 2013.  Port argued that the relevant date is the date the assessor learns of the disqualification.  Port argued that it did not have to pay additional property taxes for the 2012-2013 tax year because the property was public when it notified the assessor on August 7, 2013 (four days before the land became private). In response, Department contended the relevant date is the date the disqualification becomes effective on the roll.  Department further argued that Port had to pay additional taxes for the 2012-2013 tax year because the land was private when the disqualification was taken into account on January 1, 2013.  Under ORS 308A.068(3), “the date the disqualification is taken into account on the assessment and tax roll” means the date the disqualification becomes effective on the roll.  The court held that since the correct date is the date the disqualification becomes effective on the role, Port did not have to pay additional taxes for the 2012-2013 tax year because the land was private as of January 1, 2013. Affirmed.