When a county makes a change to the roll under ORS 311.205(1)(c) in response to direction from the Department of Revenue the change must be considered as being done by order of the department for purposes of 311.206. No additional notices to the taxpayer are required.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 311.205

History

Renumbered from 150-311.205(3), REV 28-2016, f. 8-12-16, cert. ef. 9-1-16
REV 8-2000, f. & cert. ef. 8-3-00