Section 223.485 - When reassessment authority inapplicable; time limitation.
OR Rev Stat § 223.485 (2019) (N/A)
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(2) No proceedings for making a reassessment shall be instituted after 20 years from the date when the first assessment was entered on the lien docket. [Amended by 1965 c.71 §3; 1991 c.902 §53; 2003 c.802 §35]