Applied in 4 court decisions — leading case STATE Ex Rel MEDFORD PEAR CO. v. FOWLER (1956)
Most recently applied in D.E. Shaw Renewable Investments, LLC v. Dept. of Rev. (April 2022)
Amended by 1953 c.22 §2; 1991 c.96 §7; 1991 c.459 §204
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.
(1) The Department of Revenue may order any officer in charge of the assessment roll to raise or lower the valuation of any taxable property and to add property to the assessment roll.
(2) If an officer fails to comply with any order or requirement of the department, the department may make the correction or change in the assessment roll.
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.