For each year, the Department of Revenue shall prepare an assessment roll, in which shall be assessed, as of January 1 at 1:00 a.m. of the year, the assessed value of the property of persons and companies subject to taxation under ORS 308.505 to 308.674. The assessment roll shall not be final until reviewed as provided in ORS 308.590 and certified as provided in ORS 308.621.
ORS 308.540
Applied in 6 court decisions — leading case Delta Air Lines, Inc. v. Department of Revenue (1999)
Most recently applied in D. E. Shaw Renewable Investments v. Dept. of Rev. (October 2023)
Amended by 1991 c.459 §145; 1997 c.154 §37; 1997 c.541 §205; 2007 c.616 §12
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.