Oregon Statutes 308.330 – Duty of assessor to assess properly
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No assessor shall willfully or knowingly:
Terms Used In Oregon Statutes 308.330
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
(1) Omit to assess any person or property assessable.
(2) Assess any property or class of property under or over its value, as provided in ORS § 308.146. [Amended by 1981 c.804 § 53; 1997 c.541 § 172]