Oregon Revised Statutes Chapter 545 § 545.413 — Record
Oregon Revised Statutes Chapter 545 ·
Oregon Code § 545.413·Enacted ·Last updated March 01, 2026
Statute Text
Record
of assessments and apportionments; error in description; evidence.
The board shall prepare a list or
record of the assessments and apportionments in duplicate, giving the
description of the ownership or holdings of each person assessed or
apportioned. One copy of the list or record shall be a permanent record in the
office of the board. Any irregularity or error in the description shall not be
considered jurisdictional, or render the assessment void, if the land assessed
can be identified. The assessment and apportionment made by the board of
directors is prima facie evidence that all the requirements of the law in
relation to the assessment and apportionment have been complied with and that
the assessments are liens against the property to the same extent as other
taxes lawfully levied. [Formerly 545.440]
Plain English Explanation
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 545.413
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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