OAR 150-311-0160: Roll Correction for Nonexistent Property

Edition: Current OARD snapshotEffective: 2016-09-01Last verified: 2026-09-07

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.

Official history and status

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 311.205

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

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Official source: https://secure.sos.state.or.us/oard/