Property or improvements, which did not exist, but were included on the assessment roll at the time of the last appraisal shall be corrected, when discovered, under ORS 311.205(1)(b) and 311.206.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 311.205

History

Renumbered from 150-311.205(1)(b)-(B), REV 28-2016, f. 8-12-16, cert. ef. 9-1-16
Renumbered from 150-311.205(1)(c)-(A), REV 6-2003, f. & cert. ef. 12-31-03
Renumbered from 150-311.205(1)(c), RD 11-1990, f. 12-20-90, cert. ef. 12-31-90
RD 9-1989, f. 12-18-89, cert. ef. 12-31-89