The Director of the Department of Revenue shall complete the examination, review, correction and apportionment of the assessment roll under ORS 308.590 by August 1 of the tax year.
ORS 308.600
Applied in 3 court decisions — leading case D.E. Shaw Renewable Investments, LLC v. Dept. of Rev. (2022)
Most recently applied in D.E. Shaw Renewable Investments, LLC v. Dept. of Rev. (April 2022)
Amended by 1969 c.520 §33; 1973 c.402 §11; 1999 c.223 §6; 2007 c.616 §13
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.