2011 ORS § 308.540¹
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 (Definitions for ORS 308.505 to 308.665) to 308.665 (Railroad car exemption). The assessment roll shall not be final until reviewed as provided in ORS 308.590 (Review and correction of tentative assessment roll) and certified as provided in ORS 308.621 (When assessment complete). [Amended by 1991 c.459 §145; 1997 c.154 §37; 1997 c.541 §205; 2007 c.616 §12]