Oregon Code § ORS 223.485

When reassessment authority inapplicable; time limitation
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(1) The authority granted in ORS 223.405 to 223.455 does not apply to any local government if the local government has provided a method of reassessment by ordinance or charter.
(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]
METHODS OF ENFORCING LIENS AND COLLECTING ASSESSMENTS

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