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2019 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 308 - Assessment of Property for Taxation
Section 308.330 - Duty of assessor to assess properly.
Universal Citation: OR Rev Stat § 308.330 (2019)
No assessor shall willfully or knowingly:
(1) Omit to assess any person or property assessable.
(2) Assess any property or class of property under or over its value, as provided in ORS 308.146. [Amended by 1981 c.804 §53; 1997 c.541 §172]
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