Oregon § 309.120 Entry in roll of corrections, additions or changes

Oregon Statutes

§ 309.120 — Entry in roll of corrections, additions or changes

Oregon § 309.120

Vol.8

Title 29Revenue and Taxation

Ch. 309Property Value Appeals Board; Ratio Studies

This text of Oregon § 309.120 (Entry in roll of corrections, additions or changes) 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. § 309.120 (2026).

Text

Corrections, additions to, or changes in the roll shall be entered in the roll by the officer in charge of the roll in a manner clearly showing that the assessor’s prior entry, if any, has been superseded, and showing the entry ordered by the property value appeals board, indicating the change substantially “as ordered by the county property value appeals board.” The entries shall be a part of the record of the action of the board.

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Corrections, additions to, or changes in the roll shall be entered in the roll by the officer in charge of the roll in a manner clearly showing that the assessor’s prior entry, if any, has been superseded, and showing the entry ordered by the property value appeals board, indicating the change substantially “as ordered by the county property value appeals board.” The entries shall be a part of the record of the action of the board.