Oregon Revised Statutes Revenue and Taxation § 307.475

(1) Any taxpayer may apply to the Director of the Department of Revenue for a recommendation that the value of certain property be:

(2) As used in this section, “hardship” means a situation where property is subject to taxation but would have received relief had there been a timely filing of a valid claim for exemption, for cancellation of assessment or for a redetermination of value pursuant to ORS 308.146 (6) or 308.428, and where the failure to make timely application for the exemption, cancellation or change in assessment date was by reason of good and sufficient cause.

(3) An application to the director for a recommendation of tax relief on the grounds of hardship must be made not later than December 15 of the year in which the failure to timely file a valid claim for exemption, for cancellation of assessment or for a redetermination of value pursuant to ORS 308.146 (6) or 308.428 occurred.

(4) If the director, in the discretion of the director, finds that tax relief should be granted on the grounds of hardship, the director shall send the written recommendation of the director to the assessor of the county in which the property is located. If the assessor agrees with the recommendation, the assessor shall note approval thereon. The person in charge of the roll shall: