Oregon Statutes 308.540 – Department to prepare assessment roll; date as of which value assessed; when roll final
Current as of: 2023 | Check for updates
|
Other versions
For each year, the Department of Revenue shall prepare an assessment roll, in which shall be assessed, as of January 1 at 1:00 a.m. of the year, the assessed value of the property of persons and companies subject to taxation under ORS § 308.505 to 308.674. The assessment roll shall not be final until reviewed as provided in ORS § 308.590 and certified as provided in ORS § 308.621. [Amended by 1991 c.459 § 145; 1997 c.154 § 37; 1997 c.541 § 205; 2007 c.616 § 12]
