Notwithstanding ORS § 294.695, the Department of Revenue shall:

Terms Used In Oregon Statutes 294.495

  • Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100

(1) Construe ORS § 294.305 to 294.565 and any other law relating to the making of tax levies when requested by any interested person or by any officer acting under such laws and shall instruct such officers as to their duties under such laws. Such officers shall submit to the department all questions arising with them which affect the construction of laws of this state relating to local budgetary procedures.

(2) Make such rules and regulations and prescribe such forms as it considers proper to effectually carry out the purposes of ORS § 294.305 to 294.565 or any other law relating to the making of tax levies. [1963 c.576 § 34]