(1) Beginning on June 15 of the assessment year, the Department of Revenue shall:

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(a) Publicly examine and review the tentative assessment roll made by the department;

(b) Correct all errors in valuation, description, quantity and quality of property assessable by the department under ORS § 308.505 to 308.674; and

(c) Correct all errors in the apportionment to counties of the assessments made by the department under ORS § 308.505 to 308.674.

(2) Interested persons and companies may appear at the public examination and review required under subsection (1) of this section. [Amended by 1991 c.459 § 152a; 2007 c.616 § 1; 2011 c.204 § 4]