ORS 308.540: Department to prepare assessment roll; date as of which value assessed; when roll final.

For each year, the Department of Revenue shall prepare an assessment roll, in which shall be assessed, as of January 1 at 1:00 a.m. of the year, the assessed value of the property of persons and companies subject to taxation under ORS 308.505 to 308.674. The assessment roll shall not be final until reviewed as provided in ORS 308.590 and certified as provided in ORS 308.621.