(1) Beginning on June 15 of the assessment year, the Department of Revenue shall:
- (a) Publicly examine and review the tentative assessment roll made by the department;
- (b) Correct all errors in valuation, description, quantity and quality of property assessable by the department under ORS 308.505 to 308.674; and
- (c) Correct all errors in the apportionment to counties of the assessments made by the department under ORS 308.505 to 308.674.
- (2) Interested persons and companies may appear at the public examination and review required under subsection (1) of this section.
[Amended by 1991 c.459 §152a; 2007 c.616 §1; 2011 c.204 §4]