Correction of assessment roll to reflect omitted property
- • appeal
(1) If the person or company that is notified under ORS 308.632 (Notice of intention to add omitted property to assessment roll) does not appear before the Department of Revenue or appears but fails to show cause as to why the assessment should not be made, the Director of the Department of Revenue shall proceed to correct each certified assessment roll from which the property was omitted, but may not correct a roll for a year that exceeds five years prior to the year for which the last roll was certified.
(2) The director shall give notice of the correction to the assessor of each county to which an assessment of omitted property is to be apportioned. Under ORS 311.205 (Correcting errors or omissions in rolls) (1)(c), the officer in charge of the assessment and tax roll shall make the appropriate correction to the roll.
(3) A person or company aggrieved by an assessment of omitted property under this section and ORS 308.628 (Omitted property subject to assessment) and 308.632 (Notice of intention to add omitted property to assessment roll) may appeal to the Oregon Tax Court, as prescribed in ORS 305.275 (Persons who may appeal due to acts or omissions) and 305.280 (Time for filing appeals). [2007 c.616 §10]
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