(1) The Department of Revenue shall give notice to the company or person in whose name property is assessed of the department’s intention to add omitted property to the assessment roll under ORS 308.628.
(2) The notice must:
(a) Be in writing;
(b) Be mailed to the last-known address of the person or company;
(c) Describe in general terms the property to be added to the roll; and
(d) State that the person or company shall be given an opportunity, not less than 20 days after the mailing of the notice, to appear before the department and show cause as to why the property should not be added to the roll and assessed to the person or company. [2007 c.616 §9]
Section: Previous 308.615 308.620 308.621 308.624 308.625 308.628 308.630 308.632 308.635 308.636 308.640 308.645 308.650 308.655 308.660 NextLast modified: August 7, 2008