Oregon Revised Statutes Chapter 308 § 308.540 — Department to prepare assessment roll; date as of which value assessed; when
Oregon Revised Statutes Chapter 308 ·
Oregon Code § 308.540·Enacted ·Last updated March 01, 2026
Statute Text
Department to prepare assessment roll; date as of which value assessed; when
roll final.
For
each year, the Department of Revenue shall prepare an assessment roll, in which
shall be assessed, as of January 1 at 1:00 a.m. of the year, the assessed value
of the property of persons and companies subject to taxation under ORS 308.505
to 308.674. The assessment roll shall not be final until reviewed as provided
in ORS 308.590 and certified as provided in ORS 308.621. [Amended by 1991 c.459
§145; 1997 c.154 §37; 1997 c.541 §205; 2007 c.616 §12]
Plain English Explanation
This Oregon statute addresses Department to prepare assessment roll; date as of which value assessed; when
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 308.540
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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