Or. Rev. Stat. § 309.400
Ordering or making change of valuation or addition of property
Oregon · Oregon Revised Statutes Chapter 309 — Property Value Appeals Board; Ratio Studies · Status: effective
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- Citation
- Or. Rev. Stat. § 309.400, Ordering or making change of valuation or addition of property, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2494232
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Full text
(1) The Department of Revenue may order any officer in charge of the assessment roll to raise or lower the valuation of any taxable property and to add property to the assessment roll.
(2) If an officer fails to comply with any order or requirement of the department, the department may make the correction or change in the assessment roll.