Section 308.590 - Review and correction of tentative assessment roll; apportionment to county(1) The Director of the Department of Revenue shall: (a) Review, examine and correct the tentative assessment roll prepared under ORS 308.585.(b) Increase or reduce the valuation of property assessed on the roll so that the valuation is the assessed value of the property.(c) Correct errors in apportionments of assessments on the roll.(d) Correct errors in the ratio of average maximum assessed value to average real market value calculated under ORS 308.153.(2) If it appears to the director that there is any real or personal property that, by law, the department is permitted to assess that has been assessed by the department more than one time, or incorrectly assessed as to description, quantity or quality, or assessed in the name of a person or company not the owner, lessee or occupant of the property, or assessed under or beyond the actual assessed value of the property, the director may make proper corrections to the roll.(3) If it appears to the director that there is real or personal property that has been assessed by the department but that is not assessable by the department, the director may make proper corrections to the roll.(4) If it appears to the director that any real or personal property that is assessable by the department has not been assessed upon the roll, the director shall assess the property at its assessed value.(5) Property assessed by the department within any county shall be apportioned by the department to the county. Amended by 1959 c.519 §2; 1967 c.293 §10; 1969 c.520 §31; 1971 c.377 §1; 1973 c.402 §10; 1991 c.459 §153; 1997 c.541 §210; 2003 c. 31, § 1; 2003 c. 46, § 21; 2007 c. 616, § 5