Oregon Statutes
§ 308.330 — Duty of assessor to assess properly
Oregon § 308.330
This text of Oregon § 308.330 (Duty of assessor to assess properly) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Or. Rev. Stat. § 308.330 (2026).
Text
No assessor shall willfully or knowingly:
(1)Omit to assess any person or property assessable.
(2)Assess any property or class of property under or over its value, as provided in ORS 308.146.
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Related
Living Enrichment Center Prop. v. Dept. of Rev
19 Or. Tax 324 (Oregon Tax Court, 2007)
Gray v. Dept. of Rev.
23 Or. Tax 220 (Oregon Tax Court, 2018)
Eola Concrete Tile & Products Co. v. State
603 P.2d 1181 (Oregon Supreme Court, 1979)
Legislative History
Amended by 1981 c.804 §53; 1997 c.541 §172
Nearby Sections
15
§ 308.005
“Assessor” includes deputy§ 308.007
Definitions§ 308.020
§ 308.020§ 308.025
§ 308.025§ 308.027
§ 308.027§ 308.060
§ 308.060§ 308.061
§ 308.061Cite This Page — Counsel Stack
Bluebook (online)
Oregon § 308.330, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/308.330.