When a county makes a change to the roll under ORS 311.205(1)(c) in response to direction from the Department of Revenue the change must be considered as being done by order of the department for purposes of 311.206. No additional notices to the taxpayer are required.
Or. Admin. Code § 150-311-0180
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 311.205