ORS 309.120
Entry in roll of corrections, additions or changes


Corrections, additions to, or changes in the roll shall be entered in the roll by the officer in charge of the roll in a manner clearly showing that the assessor’s prior entry, if any, has been superseded, and showing the entry ordered by the board of property tax appeals, indicating the change substantially “as ordered by the county board of property tax appeals.” The entries shall be a part of the record of the action of the board. [Amended by 1957 c.326 §7; 1981 c.804 §20; 1991 c.459 §199; 1997 c.541 §237]

Source: Section 309.120 — Entry in roll of corrections, additions or changes, https://www.­oregonlegislature.­gov/bills_laws/ors/ors309.­html.

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