As used in the revenue and tax laws of this state, “assessor” includes the deputy of the assessor.
ORS 308.005
Applied in 2 court decisions — leading case Northwest Natural Gas Co. v. Department of Revenue (2010)
Most recently applied in Northwest Natural Gas Co. v. Department of Revenue (January 2010)
Amended by 1979 c.689 §25; 1981 c.804 §28; 1995 c.79 §123
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.