Oregon Revised Statutes
Or. Rev. Stat. § 308.615 (2026)
Keeping roll as public record
✓ current as of May 2026
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308.615 Keeping roll as public record. When the review of the assessment roll is complete, the Department of Revenue shall keep the roll as a public record. [Amended by 2009 c.128 §11]
308.620 [Amended by 1955 c.735 §4; 1961 c.533 §48; repealed by 1977 c.870 §59]
Notes of Decisions
Cited in 2
cases, 2005–2006 · leading case: Pub. Util. Dist. No. 1 v. Dep't of Revenue, 17 Or. Tax 290 (Or. T.C. 2005).
Pub. Util. Dist. No. 1 v. Dep't of Revenue, 17 Or. Tax 290 (Or. T.C. 2005). “ORS 308.615. However, the legislature made no reference to them in ORS 308.”
Pub. Util. Dist. No. 1 v. Dep't of Revenue, 18 Or. Tax 199 (Or. T.C. 2006). “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 not found in…”
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