Corrections, additions to, or changes in the roll shall be entered in the roll by the officer in charge of the roll in a manner clearly showing that the assessor’s prior entry, if any, has been superseded, and showing the entry ordered by the property value appeals board, indicating the change substantially ‘as ordered by the county property value appeals board.’ The entries shall be a part of the record of the action of the board. [Amended by 1957 c.326 § 7; 1981 c.804 § 20; 1991 c.459 § 199; 1997 c.541 § 237; 2023 c.29 § 30]

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The amendments to 309.120 by section 30, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, is set forth for the user’s convenience.

Corrections, additions to, or changes in the roll shall be entered in the roll by the officer in charge of the roll in a manner clearly showing that the assessor’s prior entry, if any, has been superseded, and showing the entry ordered by the board of property tax appeals, indicating the change substantially ‘as ordered by the county board of property tax appeals.’ The entries shall be a part of the record of the action of the board.

[Amended by 1957 c.326 § 8; 1981 c.804 § 21; repealed by 1991 c.96 § 13 and 1991 c.459 § 208]

[Amended by 1991 c.459 § 200; renumbered 309.072 in 1991]