Oregon Code § 308.628·Enacted ·Last updated March 01, 2026
Statute Text
Omitted property subject to assessment.
(1) If the Director of the Department of Revenue
determines that any real or personal property that is assessable by the
Department of Revenue under ORS 308.505 to 308.674 has not been assessed on the
assessment roll for the year in which the roll was last certified or on the
roll for any prior year that does not exceed five years prior to the year for
which the last roll was certified under ORS 308.621, the department shall give
the notice prescribed in ORS 308.632 to the person or company in whose name the
omitted property is to be assessed.
(2) Property
shall be presumed to be omitted property subject to assessment under ORS
Plain English Explanation
This Oregon statute addresses Omitted property subject to assessment. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 308.628
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Omitted property subject to assessment. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 308.628. Use this format in legal documents and court filings.
Browse related sections using the links below, or search all Oregon statutes on FlawFinder.