Current through 2024 Regular Session legislation effective June 6, 2024
Section 306.220 - Compliance of public officers with laws and orders affecting property taxes(1) Every public officer shall comply with any lawful order, rule or regulation of the Department of Revenue made under ORS 306.115, 308.335 or 309.400.(2) Whenever it appears to the department that any public officer or employee whose duties relate to the assessment or equalization of assessments of property for taxation has failed to comply with any law relating to such duties, or the rules of the department made in pursuance thereof, the department, after an informal conference on the facts, may direct the public officer or employee to comply with such law or rule.(3) If the public officer or employee, for a period of 10 days after service on the public officer or employee of the department's direction, neglects or refuses to comply therewith, the department may apply to the Oregon Tax Court for an order, returnable within five days from the date thereof, to compel the public officer or employee to comply with the law or rule, or to show cause why the public officer or employee should not be compelled so to do.(4) Any order issued by the judge pursuant thereto shall be final.(5) The remedy provided in this section shall be cumulative and shall not preclude the department from exercising any power or rights delegated to it. Amended by 1983 c.605 §4; 1993 c.18 §67; 1995 c.650 §69; 1999 c.21 §13