Or. Rev. Stat. » Oregon Revised Statutes

Or. Rev. Stat. § 308.320

Oath of assessor upon completion of assessment roll

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      308.320 Oath of assessor upon completion of assessment roll. (1) Every county assessor, at the time of the completion of the assessment roll, shall take and subscribe to an oath in substantially the following language and form:

______________________________________________________________________________

 

State of Oregon           )

      )     ss.

County of ______       )

 

      I, ___________, being the duly elected, qualified and acting assessor of the above-named county, do solemnly swear that I have diligently and to the best of my ability assessed all property in said county, which by law I am permitted to assess; that I have not willfully or knowingly omitted to assess any person or property, or valued over its assessed value any property or class of property whatever.

 

______________________

      Subscribed and sworn to before me this ___ day of _____, 2___.

 

__________________

 

__________________

 

(Signature and title of officer)

 

(Official seal)

______________________________________________________________________________

      (2) The oath shall forthwith be filed by the assessor with the Department of Revenue with the Summaries of Assessments and Levies Report.

      (3) No assessor shall fail to make and subscribe to the oath required by this section nor to file the oath with the Department of Revenue. [Amended by 1981 c.804 §52; 1991 c.459 §110; 1997 c.541 §171]

 

      308.325 [Repealed by 2017 c.28 §1]

Notes of Decisions
Cited in 2 cases (1 in the last 5 years), 1977–2025 · leading case: Clendenin v. Department of Revenue
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Clendenin v. Department of Revenue (1977) ortc “In February 1975, plaintiffs received a form letter from the Polk County Assessor’s office, dated February 13, 1975, which stated, in part: "This is your notice of the action taken by this office regarding your application for: * * * ifc "SPECIAL ASSESSMENT OF UNZONED FARM LAND,…”
Kahl v. Clackamas County Assessor (2025) ortc “ORS 308.320. In the present case, an error was made entering data into Defendant’s software.”
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