OAR 150-311-0180: Corrections to County Assessment and Tax Rolls Made Under ORS 311.206

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

When a county makes a change to the roll under ORS 311.205(1)(c) in response to direction from the Department of Revenue the change must be considered as being done by order of the department for purposes of 311.206. No additional notices to the taxpayer are required.

Official history and status

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 311.205

History: Renumbered from 150-311.205(3), REV 28-2016, f. 8-12-16, cert. ef. 9-1-16 REV 8-2000, f. & cert. ef. 8-3-00

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