{"data":{"id":"us-or/ors-308.055","jurisdiction":"us-or","citation":"ORS 308.055","heading":"Special assessor appointed if assessor fails to act.","body":"If the assessor fails to commence or continuously and vigorously prosecute the making of the assessment in the manner provided by law, the county court or board of county commissioners may summarily appoint a special assessor. The special assessor shall qualify in the same manner as the assessor. The special assessor shall have all the duties, rights, privileges and emoluments of the assessor in making the assessment for the current year. The acts of the special assessor shall have the same effect as if they had been done by the assessor.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 308 — Assessment of Property for Taxation"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors308.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"a511a6703f5eae1d5cd8a8b2017efbd74bd4c0400595dda2aee8cb384f19f3d8","source_id":"us-or","stale":false,"prev":"us-or/ors-308.050","next":"us-or/ors-308.057"},"notice":"GroundRules: Original legal text. Not legal advice."}