(1) The Department of Revenue may adjust the permanent rate limits for operating taxes established under ORS 310.200 to 310.242 to correct for mistakes. All adjustments by the department must be made by June 30, 1998.
(2) No change to the assessment and tax roll shall be made as the result of an adjustment under this section. [1997 c.541 §38]
Section: Previous 310.236 310.237 310.238 310.239 310.240 310.242 310.244 310.246 310.310 310.315 310.320 310.330 310.340 310.350 310.360 NextLast modified: August 7, 2008