Or. Admin. R. 150-311-0220 - Date Roll Corrected

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).

Notes

Or. Admin. R. 150-311-0220

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

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 311.223