OAR 150-308-0400: Stipulation Procedures

(1) The phrase “the convening of the board” in ORS 308.242(3)(b) means the first meeting of the year during which the Property Value Appeals Board (PVAB) officially opens the session under ORS 309.026. (2) The assessor may change the roll after December 31 and without an order of the board when: (a) A petition is filed with PVAB under ORS 309.100; (b) The assessor and the petitioner sign a stipulation that specifies a reduction in value prior to the date the board convenes as required by ORS 309.110(2); and (c) The stipulation is delivered to the clerk of the board prior to the time the board convenes.