Or. Admin. Code § 150-311-0160

Current through Register Vol. 63, No. 11, November 1, 2024

Section 150-311-0160 - Roll Correction for Nonexistent Property

Property or improvements, which did not exist, but were included on the assessment roll at the time of the last appraisal shall be corrected, when discovered, under ORS 311.205(1)(b) and 311.206.

RD 9-1989, f. 12-18-89, cert. ef. 12-31-89; RD 11-1990, f. 12-20-90, cert. ef. 12-31-90, Renumbered from 150-311.205(1)(c); REV 6-2003, f. & cert. ef. 12-31-03, Renumbered from 150-311.205(1)(c)-(A); Renumbered from 150-311.205(1)(b)-(B), REV 28-2016, f. 8-12-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 311.205