ORS 309.120: Entry in roll of corrections, additions or changes.

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roll by the officer in charge of the roll in a manner clearly showing that the assessor’s prior entry, if any, has been superseded, and showing the entry ordered by the property value appeals board, indicating the change substantially “as ordered by the county property value appeals board.”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.