Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 311 - COLLECTION OF PROPERTY TAXES
Section 150-311-0160 - Roll Correction for Nonexistent Property
Universal Citation: OR Admin Rules 150-311-0160
Current through Register Vol. 63, No. 9, September 1, 2024
Property or improvements, which did not exist, but were included on the assessment roll at the time of the last appraisal shall be corrected, when discovered, under ORS 311.205(1)(b) and 311.206.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 311.205
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