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Oregon Revised Statutes (Tax Chapters)

ORS § 308.330

Duty of assessor to assess properly

Official textoregonlegislature.govlast amended

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.

Amendment history

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

Source: view the official text

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In this chapter (40 sections)
  1. 308.280 · [Amended by 1953 c.179 §2; 1967 c.78 §3; 1967 c.293 §9; 1969…
  2. 308.281 · [1981 c.364 §2; 1983 s.s
  3. 308.282 · [1957 c.324 §7; 1981 c.804 §47; repealed by 1991 c.459 §183]
  4. 308.285 · Requiring taxpayer to furnish list of taxable property
  5. 308.287 · [1981 c.804 §44; repealed by 1983 s.s
  6. 308.289 · [1981 c.804 §46; 1983 s.s
  7. 308.290 · Returns; personal property; exception; real property;…
  8. 308.292 · [1955 c.233 §1; 1957 c.542 §1; repealed by 1979 c.692 §13]
  9. 308.295 · Penalties for failure to file real property or combined…
  10. 308.296 · Penalty for failure to file return reporting only personal…
  11. 308.297 · Personal property returns to note penalty for delinquency
  12. 308.300 · Penalty for neglecting to file real property or combined…
  13. 308.302 · Disposition of penalties
  14. 308.305 · [Repealed by 1955 c.610 §1]
  15. 308.309 · [1955 c.488 §1; 1957 c.541 §1; 1959 c.81 §1; renumbered…
  16. 308.310 · When list of persons issued electrical permits supplied
  17. 308.315 · [Repealed by 1955 c.610 §1]
  18. 308.316 · Examining witnesses, books and records; reference of matter…
  19. 308.320 · Oath of assessor upon completion of assessment roll
  20. 308.325 · [Repealed by 2017 c.28 §1]
  21. 308.330 · Duty of assessor to assess properly
  22. 308.335 · Department testing work of county assessors; supplementing…
  23. 308.340 · [1969 c.561 §4; 1971 c.747 §17; 1977 c.884 §7; 1979 c.241…
  24. 308.341 · [1977 c.423 §1; 1981 c.804 §55; 1991 c.459 §111; 1997 c.541…
  25. 308.342 · [1977 c.423 §4; 1981 c.804 §56; 1991 c.459 §112; repealed by…
  26. 308.343 · [1977 c.423 §5; 1991 c.459 §113; 1997 c.541 §174a; repealed…
  27. 308.345 · [Formerly 308.239; subsection (4) enacted as 1967 c.633 §4;…
  28. 308.350 · [1967 c.633 §2; 1969 c.512 §1; 1981 c.608 §1; 1981 c.804 §58;…
  29. 308.355 · [1967 c.633 §3; 1981 c.804 §59; 1991 c.459 §116; 1997 c.541…
  30. 308.360 · [1967 c.633 §5; 1967 s.s
  31. 308.365 · [1967 c.633 §6; 1995 c.79 §125; 1999 c.314 §19; renumbered…
  32. 308.370 · [1963 c.577 §5; 1971 c.629 §1; 1971 c.776 §43; 1975 c.552…
  33. 308.371 · [1979 c.553 §8; 1981 c.419 §6; repealed by 1991 c.459 §183]
  34. 308.372 · [1977 c.339 §1; 1979 c.480 §4; 1983 c.826 §21; 1987 c.305 §6;…
  35. 308.373 · [1983 c.623 §2; 1985 c.565 §53a; 1987 c.158 §45a; 1991 c.459…
  36. 308.374 · [1987 c.589 §2; 1991 c.459 §119; 1999 c.314 §11; renumbered…
  37. 308.375 · [1963 c.577 §6; 1967 c.93 §1; 1969 c.396 §1; 1971 c.629 §2;…
  38. 308.376 · [1993 c.703 §2; 1999 c.314 §29b; renumbered 308A.253 in 1999]
  39. 308.377 · [1987 c.305 §2; 1991 c.459 §121; 1997 c.541 §179a; 1999 c.314…
  40. 308.378 · [1987 c.305 §3; 1991 c.459 §122; 1997 c.541 §180; 1999 c.314…
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