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ORS 308.632

Applied in 1 court decision — 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)

2007 c.616 §9

(1) The Department of Revenue shall give notice to the company or person in whose name property is assessed of the department’s intention to add omitted property to the assessment roll under ORS 308.628.

(2) The notice must:

(a) Be in writing;

(b) Be mailed to the last-known address of the person or company;

(c) Describe in general terms the property to be added to the roll; and

(d) State that the person or company shall be given an opportunity, not less than 20 days after the mailing of the notice, to appear before the department and show cause as to why the property should not be added to the roll and assessed to the person or company.

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