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2025 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 309 - Property Value Appeals Board; Ratio Studies
Section 309.330 - Transmission of summary of assessment roll by assessor.
Universal Citation:
OR Rev Stat § 309.330 (2025)
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(1) After the assessment roll of any county has been delivered to the tax collector as required by ORS 311.115, the county assessor shall transmit to the Director of the Department of Revenue within 10 days after the roll is delivered to the tax collector, but not later than November 4, a certified copy of the summary of the assessment roll.
(2) The summary of the assessment roll shall be shown on forms prescribed by the Department of Revenue with such classification of property as the director shall specify. [Amended by 1969 c.520 §34; 1977 c.220 §1; 1981 c.804 §111; 1991 c.459 §202b]
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