308.610 Oath
of director upon completion of review.
Upon completion of the review of the roll as provided in ORS 308.590, the
Director of the Department of Revenue shall take and subscribe to an oath
similar to the oath required for assessors under ORS 308.320. The oath shall be
filed with the Secretary of State. [Amended by 2005 c.94 §55; 2007 c.616 §15]
Notes of Decisions
D.E. Shaw Renewable Investments, LLC v. Dept. of Rev., 25 Or. Tax 58 (Or. T.C. 2022).
“115(3) as allowing the department to do either of the following: (a) to order a local assessor or other county official to change or correct the county assess- ment or taxation roll; or (b) to issue an order changing or correcting the central assessment roll, which the depart-…”
PacifiCorp v. Dept. of Rev., No. TC 5411 (Or. T.C. July 17, 2023).
“560 and certified under ORS 308.610. Cf., e.g., Level 3 Communications LLC III v.”
Pub. Util. Dist. No. 1 v. Dep't of Revenue, 18 Or. Tax 199 (Or. T.C. 2006).
“605, ORS 308.610, and ORS 308.615. Although some friction may exist with the department’s construction of the 2003 Amendment, that friction is minor compared to the effect of the taxpayers’ construction, which either reads the word “any” out of the amendment or adds an adjective…”
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