(1) In addition to the notice made by publication under ORS 308.580, the Department of Revenue shall mail a notice to each person or company assessed under ORS 308.505 to 308.665 that states the amount the department intends to place on the assessment roll as the assessment of the property of the person or company that is assessable under ORS 308.505 to 308.665. The department shall mail the notice of tentative assessment no later than May 25 of the assessment year.
(2) The notice shall be mailed to the last-known address of the person or company.
(3) A failure by the department to properly give the notice required by this section does not invalidate any assessment made by the department.
(4) On and after the date that notice is mailed under this section and before the date of completion of the review of the roll, the department shall make the tentative assessment roll and the apportionment of the assessments to counties available for inspection by a person or company receiving notice under this section. [2007 c.616 §2]
Section: Previous 308.558 308.559 308.560 308.565 308.570 308.575 308.580 308.582 308.584 308.585 308.590 308.595 308.600 308.605 308.610 NextLast modified: August 7, 2008