Notice of tentative assessment
(1) In addition to the notice made by publication under ORS 308.580 (Notice of meeting to review tentative assessment roll), the Department of Revenue shall mail a notice to each person or company assessed under ORS 308.505 (Definitions for ORS 308.505 to 308.665) to 308.665 (Railroad car exemption) that states the amount the department intends to place on the assessment roll as the assessment of the property of the person or company that is assessable under ORS 308.505 (Definitions for ORS 308.505 to 308.665) to 308.665 (Railroad car exemption). The department shall mail the notice of tentative assessment no later than May 25 of the assessment year.
(2) The notice shall be mailed to the last-known address of the person or company.
(3) A failure by the department to properly give the notice required by this section does not invalidate any assessment made by the department.
(4) On and after the date that notice is mailed under this section and before the date of completion of the review of the roll, the department shall make the tentative assessment roll and the apportionment of the assessments to counties available for inspection by a person or company receiving notice under this section. [2007 c.616 §2]
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