Clackamas County Assessor v. Village at Main Street Phase II, LLC

Once a tax assessor has determined the value of property and listed it on the assessment roll, the assessor may not correct the value listed on the assessment roll merely because he or she “would [now] arrive at a different opinion of value.” ORS 311.205(1)(b). An assessor, however, may add property to the assessment roll that “has from any cause been omitted, in whole or in part,” from the assessment roll. ORS 311.216. The question that this case poses is whether the Clackamas County tax assessor (the assessor) may add, as omitted property, the value of site developments to land already…