Oregon Revised Statutes Revenue and Taxation § 308.580

(a) Publicly examine and review the tentative assessment roll made by the department;

(b) Correct all errors in valuation, description, quantity and quality of property assessable by the department under ORS 308.505 to 308.681; and

(c) Correct all errors in the apportionment to counties of the assessments made by the department under ORS 308.505 to 308.681.