Or. Rev. Stat. § 223.485 (2026)
When reassessment authority inapplicable; time limitation
223.485 When reassessment authority inapplicable; time limitation. (1) The authority granted in ORS 223.405 to 223.455 does not apply to any local government if the local government has provided a method of reassessment by ordinance or charter.
(2) No proceedings for making a reassessment shall be instituted after 20 years from the date when the first assessment was entered on the lien docket. [Amended by 1965 c.71 §3; 1991 c.902 §53; 2003 c.802 §35]
METHODS OF ENFORCING LIENS AND COLLECTING ASSESSMENTS