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Oregon Revised Statutes

Or. Rev. Stat. § 308.330 (2026)

Duty of assessor to assess properly

✓ current as of May 2026
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      308.330 Duty of assessor to assess properly. No assessor shall willfully or knowingly:

      (1) Omit to assess any person or property assessable.

      (2) Assess any property or class of property under or over its value, as provided in ORS 308.146. [Amended by 1981 c.804 §53; 1997 c.541 §172]

Notes of Decisions
Cited in 7 cases (1 in the last 5 years), 1979–2025 · leading case: Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018).
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Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018). “In rejecting the department’s resort to a “cross appeal” under former law governing administrative hearings, the court stated: “An assessor is directed by the legislature to properly assess property (see ORS 308.330) and to assess the value of land separately from the value of…”
Bear Creek Plaza, Ore., Ltd. v. Dep't of Revenue, 12 Or. Tax 272 (Or. T.C. 1992). “Thus, if a taxpayer elects to appeal only the value of the land, the assessor cannot “cross appeal” the value of the improvements.”
Montessori Sch. of Eugene, Inc. v. Lane Cnty. Assessor, 16 Or. Tax 198 (Or. T.C. 2000). “ORS 308.330. Oregon Laws 1999, chapter 500, section 3, in carving out a category of roll corrections for which the assessor no longer has a duty to assess, changes the “substantive” duties of the assessor.”
Eola Concrete Tile & Prods. Co. v. State, 603 P.2d 1181 (Or. 1979). “…the department’s assignment is to make the legally proper assessment independently of particular taxpayer assertions. ORS 308.330, 308.335, ORS 306.126.”
Washington v. Clatsop Cnty. Assessor (Or. T.C. 2025). “” ORS 308.330(1). 1 Mistakes do occur, however, and when they are discovered the statutes provide that “the officer in charge of the roll shall correct errors or omissions in the roll to conform to the facts[.”
Iron Mountain Props. v. Dep't of Revenue (Or. T.C. 2012). “) In reaching its denial, the Department stated: 1 In a footnote, Plaintiff set forth ORS 308.330. DECISION TC-MD 110482D 2 “Over the course of the last decade at least, the department has only taken jurisdiction under the standard that a fact exist which is of interest to the…”
Dawson v. Douglas Cnty. Assessor (Or. T.C. 2011). “Gerlt further argued that under ORS 308.330, the assessor cannot knowingly undervalue or overvalue property.”
— Or. Rev. Stat. § 308.330(1) — 1 case
Washington v. Clatsop Cnty. Assessor (Or. T.C. 2025). “” ORS 308.330(1). 1 Mistakes do occur, however, and when they are discovered the statutes provide that “the officer in charge of the roll shall correct errors or omissions in the roll to conform to the facts[.”
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