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Oregon Revised Statutes

Or. Rev. Stat. § 308.585 (2026)

Delivery of tentative assessment roll to director

✓ current as of May 2026
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      308.585 Delivery of tentative assessment roll to director. The Department of Revenue shall prepare the tentative assessment roll of property subject to assessment under ORS 308.505 to 308.674 on or before June 15 of the assessment year. [Amended by 1969 c.520 §30; 1973 c.402 §9; 1991 c.459 §152b; 2007 c.616 §4]

Notes of Decisions
Cited in 5 cases (1 in the last 5 years), 1977–2023 · leading case: Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016).
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Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016). “ORS 308.585. The Director of the department then must review, correct, and apportion the roll to the counties by August 1 of the tax year.”
Pub. Util. Dist. No. 1 v. Dep't of Revenue, 17 Or. Tax 290 (Or. T.C. 2005). · cites it 3× “540 to annually prepare an *297 assessment roll, described in ORS 308.585 as “tentative.” The tentative roll is forwarded to the director of the department for review.”
Portland Gen. Elec. Co. v. Dep't of Revenue, 7 Or. Tax 33 (Or. T.C. 1977). · cites it 2× “Defendant’s assessment roll respecting plaintiff’s operating property for the assessment date January 1, 1976, was delivered to the director of the department (ORS 308.585) on the second Monday in June 1976, and reviewed by the director (ORS 308.”
Level 3 Commc'ns LLC III v. Dept. of Rev., 23 Or. Tax 440 (Or. T.C. 2019). “No later than June 15, three things must happen: (1) the department must deliver the entire “tentative assessment roll” of all centrally assessed properties to the director for examination (see ORS 308.585); (2) the director must then “review the tentative assessment roll” to…”
D. E. Shaw Renewable Investments v. Dept. of Rev., 371 Or. 384 (Or. 2023). “See ORS 308.585 (department shall prepare tentative central assessment roll); ORS 308.”
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