(1) The property value appeals board may convene on or after the first Monday in February of each year, but not later than the date necessary for the board to complete the functions of the board by April 15. The board shall meet at the courthouse or courthouse annex. If the meeting place is other than the courthouse or annex, notice of the meeting place shall be posted daily in the courthouse. The board shall continue its sessions from day to day, exclusive of legal holidays, until the functions provided in subsections (2) and (3) of this section are completed. (2) The board shall hear petitions for the reduction of: (a) The assessed value or specially assessed value of property as of January 1 or as determined under ORS 308.146 (6)(a); (b) The real market value of property as of January 1 or as determined under ORS 308.146 (6)(a); (c) The maximum assessed value of property as of January 1 or as determined under ORS 308.146 (5)(a) or (8)(a); and (d) Corrections to value made under ORS 311.208. (3) The board shall hear petitions for the reduction of value as provided in subsection (2) of this section, but only if the value that is the subject of the petition was added to the roll prior to December 1 of the tax year. (4) The board shall consider applications to waive liability for all or a portion of the penalty imposed under ORS 308.295 or 308.296. (5) The board shall adjourn no later than April 15.
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