Oregon Statutes - Chapter 308 - Assessment of Property for Taxation - Section 308.330 - Duty of assessor to assess properly.

No assessor shall willfully or knowingly:

(1) Omit to assess any person or property assessable.

(2) Assess any property or class of property under or over its value, as provided in ORS 308.146. [Amended by 1981 c.804 §53; 1997 c.541 §172]

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Last modified: August 7, 2008