Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 311 - COLLECTION OF PROPERTY TAXES
Section 150-311-0180 - Corrections to County Assessment and Tax Rolls Made Under ORS 311.206
Universal Citation: OR Admin Rules 150-311-0180
Current through Register Vol. 63, No. 9, September 1, 2024
When a county makes a change to the roll under ORS 311.205(1)(c) in response to direction from the Department of Revenue the change must be considered as being done by order of the department for purposes of 311.206. No additional notices to the taxpayer are required.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 311.205
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