Every county assessor may require any taxpayer to furnish a list of all the taxable real and personal property owned by, or in the possession of the taxpayer and situated in the county. The list shall be signed by the taxpayer, or the managing agent or officer, and shall be verified by oath. Only information that will aid the assessor in arriving at the maximum assessed value, assessed value and real market value shall be required in the list.
ORS 308.285
Applied in 2 court decisions — leading case Clackamas County Assessor v. Village at Main Street Phase II, LLC (2010)
Most recently applied in Clackamas County Assessor v. Village at Main Street Phase II, LLC (December 2010)
Amended by 1971 c.574 §1; 1981 c.804 §48; 1991 c.459 §107; 1997 c.541 §168
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.