For purposes of ORS 311.223(4) and 311.229 the "roll is corrected" on the date the assessor sends the notice to the taxpayer's last known address by first class mail as required in 311.223(2).

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 311.223

History

Renumbered from 150-311.223(4), REV 28-2016, f. 8-12-16, cert. ef. 9-1-16
REV 9-2013, f. 12-26-13, cert. ef. 1-1-14
REV 3-2001, f. 7-31-01, cert. ef. 8-1-01