Correction of assessment roll to reflect omitted property; appeal.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Assessment of Property for Taxation
  5. Correction of assessment roll to reflect omitted property; appeal.

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(2) The director shall give notice of the correction to the assessor of each county to which an assessment of omitted property is to be apportioned. Under ORS 311.205 (1)(c), the officer in charge of the assessment and tax roll shall make the appropriate correction to the roll.

(3) A person or company aggrieved by an assessment of omitted property under this section and ORS 308.628 and 308.632 may appeal to the Oregon Tax Court, as prescribed in ORS 305.275 and 305.280. [2007 c.616 §10]


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