Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 308 - ASSESSMENT OF PROPERTY FOR TAXATION
ASSESSMENT OF DESIGNATED UTILITIES AND COMPANIES BY DEPARTMENT OF REVENUE
Section 308.540 - Department to prepare assessment roll; date as of which value assessed; when roll final

ORS § 308.540

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Current through 2024 Regular Session legislation effective March 27, 2024
Section 308.540 - Department to prepare assessment roll; date as of which value assessed; when roll final

For each year, the Department of Revenue shall prepare an assessment roll, in which shall be assessed, as of January 1 at 1:00 a.m. of the year, the assessed value of the property of persons and companies subject to taxation under ORS 308.505 to 308.674. The assessment roll shall not be final until reviewed as provided in ORS 308.590 and certified as provided in ORS 308.621.

ORS 308.540

Amended by 1991 c.459 §145; 1997 c.154 §37; 1997 c.541 §205; 2007 c. 616, § 12