Section 308.590 – Review and correction of tentative assessment roll; apportionment to county.
(1) The Director of the Department of Revenue shall: (a) Review, examine and correct the tentative assessment roll prepared under ORS 308.585. (b) Increase or reduce the valuation of property assessed on the roll so that the valuation is the assessed value of the property. (c) Correct errors in apportionments of assessments on the roll. […]
Section 308.595 – Notice when valuation increased or omitted property placed on tentative assessment roll; exception.
The Director of the Department of Revenue, while reviewing and apportioning the tentative assessment roll, may not increase the valuation of any property on the roll without giving to the company or person in whose name the property is assessed at least six days’ written notice to appear and show cause, if any, why the […]
Section 308.600 – Director’s examination of rolls.
The Director of the Department of Revenue shall complete the examination, review, correction and apportionment of the assessment roll under ORS 308.590 by August 1 of the tax year. [Amended by 1969 c.520 §33; 1973 c.402 §11; 1999 c.223 §6; 2007 c.616 §13]
Section 308.605 – Entry of corrections and changes; record of meetings.
(1) Corrections, additions to or changes in the assessment roll prepared under ORS 308.505 to 308.674 shall be entered in a separate part of the roll headed substantially, “as reviewed,” and the entries in the separate part shall be the record of the action of the Department of Revenue. The department may prescribe some other […]
Section 308.610 – Oath of director upon completion of review.
Upon completion of the review of the roll as provided in ORS 308.590, the Director of the Department of Revenue shall take and subscribe to an oath similar to the oath required for assessors under ORS 308.320. The oath shall be filed with the Secretary of State. [Amended by 2005 c.94 §55; 2007 c.616 §15]
Section 308.615 – Keeping roll as public record.
When the review of the assessment roll is complete, the Department of Revenue shall keep the roll as a public record. [Amended by 2009 c.128 §11]
Section 308.555 – Unit valuation of property.
The Department of Revenue, for the purpose of arriving at the assessed value of the property assessable by it, may value the entire property, both within and without the State of Oregon, as a unit. If it values the entire property as a unit, either within or without the State of Oregon, or both, the […]
Section 308.621 – When assessment complete; certifying to assessors; apportioning by assessor; levy and collection of taxes.
(1) When the Director of the Department of Revenue completes review of the assessment roll, the assessments therein shall be considered complete. (2) Except as otherwise provided in ORS 308.640, upon completion of the roll the Department of Revenue shall certify to the assessor of each county in which the property of any company so […]
Section 308.558 – Taxation of aircraft; criteria; apportionment; exemption of aircraft of foreign-owned carriers.
(1) Aircraft shall be subject to assessment, taxation and exemption, as provided in this section. (2) Any aircraft used or held for use by an air transportation company that is operating pursuant to a certificate of convenience and necessity issued by an agency of the federal government shall be assessed and taxed under ORS 308.505 […]
Section 308.624 – Correction of certified roll.
(1) Following the date that an assessment roll prepared under ORS 308.505 to 308.674 is certified under ORS 308.621, the Director of the Department of Revenue may correct a clerical error, or an error or omission in the certified roll, as prescribed in this section. (2) For purposes of this section, a clerical error is […]