Oregon Code § 308.245·Enacted ·Last updated March 01, 2026
Statute Text
Maps;
taxpayers index.
(1) The assessor of each county shall maintain a set of maps upon which are
outlined the boundaries of each land parcel subject to separate assessment
within the county, with the parcels tax lot or account number shown on the
parcel. In addition, the assessor may show on the maps the code area boundaries
and the assigned code area numbers.
(2) The assessor
shall also make a diagram or drawing of all property within the county of the
assessor submitted to the provisions of ORS 100.005 to 100.910, and shall note
thereon the assigned account or tax lot number.
(3) The assessor
shall maintain an index of the names of every taxpayer against whom any tax is
charged in the county, in alphabetical order with reference to the first three
letters of the surname of taxpayers who have surnames, and of the first names of
any others. The index shall be indexed to the assessment rolls and the place
therein where the assessment of such taxpayer is found.
(4) The maps and
the index provided for in this section shall be public records. [Amended by
1963 c.541 §44; 1965 c.344 §7]
Plain English Explanation
This Oregon statute addresses Maps;
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 308.245
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Maps;
. Read the full statute text above for details.
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