Oregon Statutes 311.150 – Additions, changes and corrections to rolls by voucher; preservation of vouchers
(1) In lieu of the procedures for additions, changes or corrections to the assessment and tax rolls authorized or required under ORS § 309.120, 311.205, 311.370 (5), 311.645, 312.140 (2) and 358.495, the officer in possession of the roll shall prepare a voucher for each correcting entry. The voucher shall state what change is to be made, identify the tax account or accounts affected, provide sufficient evidence to indicate the propriety of the transaction and the date the voucher is approved by the officer in charge of the roll or an authorized deputy. The date the voucher is completed and approved is the date the change shall become effective and the voucher shall become a public record. The vouchers shall be numbered and the voucher number shall appear on the assessment or tax roll adjacent to the entry changing the roll.
Terms Used In Oregon Statutes 311.150
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Personal property: All property that is not real property.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
(2) The vouchers provided for in this section shall be preserved until the real property tax rolls of the year affected by the voucher have been foreclosed and the foreclosed property has been deeded to the county; or, in the case of personal property, until one year after the tax account affected by the voucher has been collected or canceled under the provisions of ORS § 311.790. [1965 c.344 § 6; 1975 c.514 § 13; 2023 c.231 § 5]
See note under 311.140.
[1973 c.345 § 4; 1979 c.689 § 17; 1981 c.178 § 12; 1989 c.267 § 2; 1993 c.650 § 2; 1995 c.650 § 90; 1997 c.541 275,276; 2001 c.114 § 26; repealed by 2017 c.315 § 14]