Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 309 - PROPERTY VALUE APPEALS BOARD; RATIO STUDIESCOUNTY BOARDS OF PROPERTY TAX APPEALS
APPEALS OF VALUE
Section 309.120 - Entry in roll of corrections, additions or changes

ORS § 309.120

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Current through 2024 Regular Session legislation effective June 6, 2024
Section 309.120 - Entry in roll of corrections, additions or changes

Corrections, additions to, or changes in the roll shall be entered in the roll by the officer in charge of the roll in a manner clearly showing that the assessor's prior entry, if any, has been superseded, and showing the entry ordered by the board of property tax appeals, indicating the change substantially "as ordered by the county board of property tax appeals." The entries shall be a part of the record of the action of the board.

ORS 309.120

Amended by 2023 Ch. 29,§ 30, eff. 1/1/2024, op. 7/1/2024.
Amended by 1957 c.326 §7; 1981 c.804 §20; 1991 c.459 §199; 1997 c.541 §237

The amendments to 309.120 by section 30, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, is set forth for the user's convenience.