D.E. Shaw Renewable Investments v. Dept. of Rev.

ODOR's general authority under ORS 306.115(1) to correct errors in valuation must give way to the specific prohibition in ORS 308.624(4).

Oregon Department of Revenue (“ODOR”) gave a tentative assessment to Taxpayer, an LLC, under ORS 308.582. Taxpayer only requested a conference in 2020-21 and stated the profits were overestimated and expenses were underestimated. After ODOR changed the inputs, the value of the property was reduced by $18 million. Taxpayer requested ODOR to make similar reductions to 2018-19 and 2019-20, but ODOR stated it could not under ORS 308.624(4). Tax Court granted summary judgment for ODOR, finding that although ORS 306.115 might authorize owners of centrally assessed property to seek relief, ORS 308.624(4) precluded the department from granting the specific relief that taxpayer requested. ODOR’s general authority under ORS 306.115(1) to correct errors in valuation must give way to the specific prohibition in ORS 308.624(4). Any conflict between the two statutes is reconcilable because nothing in ORS 306.115 compels the director to correct errors in valuation in a certified central assessment roll. See Carlson v. Myers, 327 Or 213, 226 (1998). The Court reasoned through statutory interpretation that ORS 308.624(4) controls over ORS 306.115(1). ODOR could not change its valuations of Taxpayer’s centrally assessed property for previous years, and thus could not reevaluate 2018-19 and 2019-20 as Taxpayer requested. Affirmed.