ORS 308.580

Applied in 1 court decision — leading case Level 3 Communications LLC III v. Dept. of Rev. (2019)

Most recently applied in Level 3 Communications LLC III v. Dept. of Rev. (October 2019)

Amended by 1991 c.459 §152a; 2007 c.616 §1; 2011 c.204 §4

(1) Beginning on June 15 of the assessment year, the Department of Revenue shall:

(a) Publicly examine and review the tentative assessment roll made by the department;

(b) Correct all errors in valuation, description, quantity and quality of property assessable by the department under ORS 308.505 to 308.674; and

(c) Correct all errors in the apportionment to counties of the assessments made by the department under ORS 308.505 to 308.674.

(2) Interested persons and companies may appear at the public examination and review required under subsection (1) of this section.

Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.