Duty of assessor to assess properly.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Assessment of Property for Taxation
  5. Duty of assessor to assess properly.

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(1) Omit to assess any person or property assessable.

(2) Assess any property or class of property under or over its value, as provided in ORS 308.146. [Amended by 1981 c.804 §53; 1997 c.541 §172]


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