Duty of assessor to assess properly
No assessor shall willfully or knowingly:
(1) Omit to assess any person or property assessable.
(2) Assess any property or class of property under or over its value, as provided in ORS 308.146 (Determination of maximum assessed value and assessed value). [Amended by 1981 c.804 §53; 1997 c.541 §172]
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.