(1) If the current assessment roll of any county is destroyed or damaged by fire or other disaster, the county assessor shall repair and restore the assessment roll, extend all regular and lawful tax levies therein and deliver the restored roll as a tax roll to the tax collector at the earliest practicable time.
(2) The provisions of ORS 311.115 as to the time of delivery of a tax roll to the tax collector by the assessor are waived in such case.
Section: Previous 311.075 311.105 311.110 311.115 311.120 311.125 311.130 311.135 311.140 311.145 311.150 311.160 311.165 311.175 311.177 NextLast modified: August 7, 2008