Upon completion of the review of the roll as provided in ORS 308.590, the Director of the Department of Revenue shall take and subscribe to an oath similar to the oath required for assessors under ORS 308.320. The oath shall be filed with the Secretary of State.
ORS 308.610
Applied in 2 court decisions — leading case Public Utility District No. 1 v. Department of Revenue (2006)
Most recently applied in D.E. Shaw Renewable Investments, LLC v. Dept. of Rev. (April 2022)
Amended by 2005 c.94 §55; 2007 c.616 §15
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.