Or. Rev. Stat. § 308.582
Notice of tentative assessment
Oregon · Oregon Revised Statutes Chapter 308 — Assessment of Property for Taxation · Status: effective
Cite this
- Citation
- Or. Rev. Stat. § 308.582, Notice of tentative assessment, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2493965
- Permanent ID
ys:prov:2493965@1- SHA-256
42aadf2c4b42809b74dede09f52d81a93b76b5203879bbc359b1c1563ea28435
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(1) The Department of Revenue shall mail a notice to each person or company assessed under ORS 308.505 to 308.674 that states the amount the department intends to place on the assessment roll as the assessment of the property of the person or company that is assessable under ORS 308.505 to 308.674. The department shall mail the notice of tentative assessment no later than May 25 of the assessment year.
(2) The notice shall be mailed to the last-known address of the person or company.
(3) A failure by the department to properly give the notice required by this section does not invalidate any assessment made by the department.
(4) On and after the date that notice is mailed under this section and before the date of completion of the review of the roll, the department shall make the tentative assessment roll and the apportionment of the assessments to counties available for inspection by a person or company receiving notice under this section.