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Current as of January 01, 2023 | Updated by FindLaw Staff
(1) Any person who owns real property located in any county shall notify the county assessor for the county where the property is located of that owner's current address and, within 30 days of the change, shall notify the assessor of any change of address.
(2) A notice required under subsection (1) of this section does not meet the requirements of this section unless the notice is in writing and:
(a) For an individual, the notice contains the residence address of the person.
(b) For any other person, the notice contains the name and address of persons upon whom process may be served.
(3) The county assessor of each county shall maintain records showing the information required to be submitted to the assessor under this section. The assessor shall note any property owner's change of address on the tax rolls.
(4) Subsection (1) of this section does not apply to any government body or government agency.
Cite this article: FindLaw.com - Oregon Revised Statutes Revenue and Taxation § 308.212 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-29-revenue-and-taxation/or-rev-st-sect-308-212/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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