{"data":{"id":"us-or/ors-308.330","jurisdiction":"us-or","citation":"ORS 308.330","heading":"Duty of assessor to assess properly.","body":"No assessor shall willfully or knowingly:\n      (1) Omit to assess any person or property assessable.\n      (2) Assess any property or class of property under or over its value, as provided in ORS 308.146.","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":"678611dd095a32687135266e7796c703b726a1d85b3075e70fc130265f7de8f1","source_id":"us-or","stale":false,"prev":"us-or/ors-308.325","next":"us-or/ors-308.335"},"notice":"GroundRules: Original legal text. Not legal advice."}