ORS 308.632 Notice of intention to add omitted property to assessment roll

The Department of Revenue shall give notice to the company or person in whose name property is assessed of the department’s intention to add omitted property to the assessment roll under ORS 308.628.

The notice must:

Be in writing;

Be mailed to the last-known address of the person or company;

Describe in general terms the property to be added to the roll; and

State that the person or company shall be given an opportunity, not less than 20 days after the mailing of the notice, to appear before the department and show cause as to why the property should not be added to the roll and assessed to the person or company.