ASSESSOR APPROVAL REQUIREMENTS FOR PLATS AND TAX LOT BOUNDARY CHANGES
Oregon law provides that the Assessor shall approve each plat (subdivision, partition or condominium), or changes in tax lot lines to assure that the following requirements have been met:
- All property taxes and other changes that are an obligation for the tax year in which the plat is recorded must be paid. Prior to issuance of the October tax bill an estimated prepayment of taxes is required. (Reference ORS 92.095)
- The ownership noted on the plat must match the assessment roll. The property owners of record must sign the plat or consent to the platting of their property in writing.
- The legal description of the tax lots involved must match the boundary.
- All tracts must be identified as to ownership and use.
The purpose of this process is to assure that newly created tax lots are conveyed without back tax obligations or defects in their legal description or ownership. The approval process should take one to two weeks unless a significant problem such as an ownership or boundary discrepancy is discovered.
The current charge for this service is $138.00. This plat check fee covers only one tax year (i.e. July 1st through June 30th ).If the plat is not recorded before June 30th, the plat requirements have to be met for the new tax year. This will require another plat check fee payment. If your plat will not be recorded before June 30th you may wish to delay payment until after June 30th to avoid paying the plat check fee twice. However, payment of taxes for the new year is then required.
AFTER JULY 1st:
Between July 1st and approximately early to mid October, all taxes MUST BE PRE-PAID for the current tax year. The tax amount will be estimated based on current assessed value and the previous year tax rate. Payment must be in the form of GUARANTEED FUNDS, i.e. CASH, CASHIER CHECK OR MONEY ORDER. The plat is then ready to be recorded.
For further questions please refer to the following Washington County Assessment and Taxation Department contacts:
OWNERSHIP, BOUNDARIES AND CONDOMINIUM NAME APPROVAL:
Phone: (503) 846-8871
Address: Public Services Building, 155 N. First Ave., Hillsboro, OR, 97124, RM#230
Contact: Mike DeRose
Phone: (503) 846-3904
Address: Public Services Building, 155 N. First Ave., Hillsboro, OR, 97124, RM#130