Oregon Code § ORS 309.150

Appeals of personal property value upon summary or accelerated collection of taxes
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Appeals of the value of personal property, on which the tax is required to be paid as provided in ORS 311.465 and 311.480, shall be heard by a property value appeals board in the same manner that other assessments of property are heard. [Amended by 1975 c.365 2; 1981 c.804 22; 1991 c.459 201; 1995 c.226 12; 1997 c.541 238; 2023 c.29 31]

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