ORS
308.632¹
Notice of intention to add omitted property to assessment roll
(1) The Department of Revenue shall give notice to the company or person in whose name property is assessed of the department’s intention to add omitted property to the assessment roll under ORS 308.628 (Omitted property subject to assessment).
(2) The notice must:
(a) Be in writing;
(b) Be mailed to the last-known address of the person or company;
(c) Describe in general terms the property to be added to the roll; and
(d) State that the person or company shall be given an opportunity, not less than 20 days after the mailing of the notice, to appear before the department and show cause as to why the property should not be added to the roll and assessed to the person or company. [2007 c.616 §9]
1 Legislative Counsel Committee, CHAPTER 308—Assessment of Property for Taxation, https://www.oregonlegislature.gov/bills_laws/Archive/2007ors308.pdf (2007) (last accessed Feb. 12, 2009).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Statutes, Cumulative Supplement - 2007, Chapter 308, https://www.oregonlegislature.gov/bills_laws/ors/308ano.htm (2007) (last accessed Feb. 12, 2009).
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information