Oregon Revised Statutes

Or. Rev. Stat. § 308.605 (2026)

Entry of corrections and changes; record of meetings

✓ current as of May 2026

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308.605 Entry of corrections and changes; record of meetings. (1) Corrections, additions to or changes in the assessment roll prepared under ORS 308.505 to 308.674 shall be entered in a separate part of the roll headed substantially, “as reviewed,” and the entries in the separate part shall be the record of the action of the Department of Revenue. The department may prescribe some other method to record the corrections, additions to or changes in the roll.

(2) The meetings, sittings and adjournment of the department, sitting for the purpose of review, shall be recorded in the department’s journal or may be recorded as otherwise prescribed by the department. [Amended by 1957 c.69 §2; 2007 c.616 §14]

Notes of Decisions

Cited in 1 case, 2006–2006 · leading case: Pub. Util. Dist. No. 1 v. Dep't of Revenue, 18 Or. Tax 199 (Or. T.C. 2006).

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Pub. Util. Dist. No. 1 v. Dep't of Revenue, 18 Or. Tax 199 (Or. T.C. 2006). “Taxpayers argue that a construction that refers to past year final rolls creates problems in reading ORS 308.605, ORS 308.610, and ORS 308.615.”

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