OAR 150-311-0110: Form of Roll Changes and Notations

(1) The following procedures may be used to implement the alternate method for making roll notations and changes. (2) Where the law speaks to corrections, additions, changes to or notations on the roll, whether made by written, electronic or other means, the county may enter these roll changes by using alpha-numeric identifiers that are supported by a voucher for each roll entry. The alpha-numeric identifier shall reference the supporting voucher. (3) The voucher shall be numbered, dated, state what roll change is to be made, provide sufficient evidence indicating the propriety of or the law substantiating the roll change, and identify the tax account or accounts affected. The voucher shall be approved by the officer in charge of the roll or an authorized deputy.