GroundRules
ORS 308.330: Duty of assessor to assess properly.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 308 — Assessment of Property for Taxation
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.
Collected 2026-09-03T23:50:13Z. Source file · JSON