Appeals of personal property value upon summary or accelerated collection of taxes
Appeals of the value of personal property, on which the tax is required to be paid as provided in ORS 311.465 (Summary collection of tax on property about to be removed, sold, dissipated or destroyed) and 311.480 (Property tax due upon bankruptcy), shall be heard by a board of property tax appeals in the same manner that other assessments of property are heard. [Amended by 1975 c.365 §2; 1981 c.804 §22; 1991 c.459 §201; 1995 c.226 §12; 1997 c.541 §238]
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