Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 308 - ASSESSMENT OF PROPERTY FOR TAXATION
ASSESSMENT ROLL; METHOD OF ASSESSMENT
Section 308.330 - Duty of assessor to assess properly

ORS § 308.330

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Current through 2024 Regular Session legislation effective April 17, 2024
Section 308.330 - Duty of assessor to assess properly

No assessor shall willfully or knowingly:

(1) Omit to assess any person or property assessable.
(2) Assess any property or class of property under or over its value, as provided in ORS 308.146.

ORS 308.330

Amended by 1981 c.804 §53; 1997 c.541 §172