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Oregon Revised Statutes

Or. Rev. Stat. § 308.005 (2026)

“Assessor” includes deputy

✓ current as of May 2026
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      308.005 “Assessor” includes deputy. As used in the revenue and tax laws of this state, “assessor” includes the deputy of the assessor. [Amended by 1979 c.689 §25; 1981 c.804 §28; 1995 c.79 §123]

Notes of Decisions
Cited in 2 cases, 1994–2010 · leading case: Nw. Nat. Gas Co. v. Dep't of Revenue, 226 P.3d 28 (Or. 2010).
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Nw. Nat. Gas Co. v. Dep't of Revenue, 226 P.3d 28 (Or. 2010). · cites it 2× “665, 1 are a subset of the chapter of the tax code pertaining to assessment of property for taxation, ORS chapter 308.”
D. R. Johnson Lumber Co. v. Dep't of Revenue, 866 P.2d 1227 (Or. 1994). “ORS 308.005 to 308.030 are provisions of general application.”
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