Oregon Statutes 545.413 – Record of assessments and apportionments; error in description; evidence
The board shall prepare a list or record of the assessments and apportionments in duplicate, giving the description of the ownership or holdings of each person assessed or apportioned. One copy of the list or record shall be a permanent record in the office of the board. Any irregularity or error in the description shall not be considered jurisdictional, or render the assessment void, if the land assessed can be identified. The assessment and apportionment made by the board of directors is prima facie evidence that all the requirements of the law in relation to the assessment and apportionment have been complied with and that the assessments are liens against the property to the same extent as other taxes lawfully levied. [Formerly 545.440]
Terms Used In Oregon Statutes 545.413
- board of directors: means the governing body of a district. See Oregon Statutes 545.002
- 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.
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
[Amended by 1969 c.124 § 4; repealed by 1993 c.771 § 20]