Oregon Code § 311.226·Enacted ·Last updated March 01, 2026
Statute Text
Tax
deemed assessed and imposed in year for which property was omitted.
Omitted property shall be deemed
assessed and any tax on it shall be deemed imposed in the year or years as to
which the property was omitted. Addition of omitted property to the tax roll in
the year in which it is discovered shall not be considered in making the
determination of the amount of tax imposed in calculating the effect of the tax
limitation under section 11b, Article XI of the Oregon Constitution in that
year. [Formerly 311.212]
Plain English Explanation
This Oregon statute addresses Tax
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 311.226
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Tax
. Read the full statute text above for details.
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The formal citation is Oregon Code § 311.226. Use this format in legal documents and court filings.
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