§ 308.330

Or. Rev. Stat. § 308.330

Duty of assessor to assess properly

[Amended by 1981 c.804 §53; 1997 c.541 §172]

No assessor shall willfully or knowingly:

(1) Omit to assess any person or property assessable.
(2) Assess any property or class of property under or over its value, as provided in ORS 308.146.

[Amended by 1981 c.804 §53; 1997 c.541 §172]