No assessor shall willfully or knowingly:
(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.
ORS 308.330
Applied in 4 court decisions — leading case Bear Creek Plaza, Ore., Ltd. v. Department of Revenue (1992)
Most recently applied in Gray v. Dept. of Rev. (December 2018)
Amended by 1981 c.804 §53; 1997 c.541 §172
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.