Oregon Statutes 308.636 – Correction of assessment roll to reflect omitted property; appeal
(1) If the person or company that is notified under ORS § 308.632 does not appear before the Department of Revenue or appears but fails to show cause as to why the assessment should not be made, the Director of the Department of Revenue shall proceed to correct each certified assessment roll from which the property was omitted, but may not correct a roll for a year that exceeds five years prior to the year for which the last roll was certified.
Terms Used In Oregon Statutes 308.636
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
(2) The director shall give notice of the correction to the assessor of each county to which an assessment of omitted property is to be apportioned. Under ORS § 311.205 (1)(c), the officer in charge of the assessment and tax roll shall make the appropriate correction to the roll.
(3) A person or company aggrieved by an assessment of omitted property under this section and ORS § 308.628 and 308.632 may appeal to the Oregon Tax Court, as prescribed in ORS § 305.275 and 305.280. [2007 c.616 § 10]