308.580
Department to review and correct tentative assessment roll; interested persons
may appear. (1)
Beginning on June 15 of the assessment year, the Department of Revenue shall:
(a) Publicly
examine and review the tentative assessment roll made by the department;
(b) Correct all
errors in valuation, description, quantity and quality of property assessable
by the department under ORS 308.505 to 308.674; and
(c) Correct all
errors in the apportionment to counties of the assessments made by the
department under ORS 308.505 to 308.674.
(2) Interested
persons and companies may appear at the public examination and review required
under subsection (1) of this section. [Amended by 1991 c.459 §152a; 2007 c.616 §1;
2011 c.204 §4]
Notes of Decisions
Level 3 Commc'ns LLC III v. Dept. of Rev., 23 Or. Tax 440 (Or. T.C. 2019).
“585); (2) the director must then “review the tentative assessment roll” to correct valuation and apportionment errors (ORS 308.580(1)(a)); and (3) a taxpayer must file any request for a conference with the director to discuss a reduc- tion or change in apportionment (ORS 308.”
Burlington N., Inc. v. Dep't of Revenue, 8 Or. Tax 19 (Or. T.C. 1979).
“On July 19, 1976, after notice to the plaintiffs and the hearing on their petition, pursuant to ORS 308.580—308.600, the defendant issued its Order No.”
— Or. Rev. Stat. § 308.580(1)(a) — 1 case
Level 3 Commc'ns LLC III v. Dept. of Rev., 23 Or. Tax 440 (Or. T.C. 2019).
“585); (2) the director must then “review the tentative assessment roll” to correct valuation and apportionment errors (ORS 308.580(1)(a)); and (3) a taxpayer must file any request for a conference with the director to discuss a reduc- tion or change in apportionment (ORS 308.”
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