Or. Admin. R. 150-311-0160 - Roll Correction for Nonexistent Property
Property or improvements, which did not exist, but were included on the assessment roll at the time of the last appraisal shall be corrected, when discovered, under ORS 311.205(1)(b) and 311.206.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 311.205
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