Or. Rev. Stat. » Oregon Revised Statutes

Or. Rev. Stat. § 308.632

Notice of intention to add omitted property to assessment roll

Find cases: SyfertCases citing this section ORSoregonlegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

      308.632 Notice of intention to add omitted property to assessment roll. (1) The Department of Revenue shall give notice to the company or person in whose name property is assessed of the department’s intention to add omitted property to the assessment roll under ORS 308.628.

      (2) The notice must:

      (a) Be in writing;

      (b) Be mailed to the last-known address of the person or company;

      (c) Describe in general terms the property to be added to the roll; and

      (d) State that the person or company shall be given an opportunity, not less than 20 days after the mailing of the notice, to appear before the department and show cause as to why the property should not be added to the roll and assessed to the person or company. [2007 c.616 §9]

 

      308.635 [Amended by 1979 c.241 §34; 1981 c.804 §66; 1983 s.s. c.5 §8; 1985 c.613 §10; 1991 c.459 §155; 1997 c.541 §214; renumbered 308.621 in 2007]

Notes of Decisions
Cited in 1 case (1 in the last 5 years), 2022–2022 · leading case: D.E. Shaw Renewable Investments, LLC v. Dept. of Rev.
Sort: Relevance Newest Treatment
D.E. Shaw Renewable Investments, LLC v. Dept. of Rev. (2022) ortc “Section (6) requires the director to follow the notice procedure for omitted property in ORS 308.632 if the correction has the effect of increasing the assessment.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.