The Director of the Department of Revenue and the State Historic Preservation Officer shall adopt rules within their areas of expertise as necessary to carry out the purposes of special assessment under ORS § 358.487 to 358.543. [1975 c.514 § 11; 1995 c.5 § 16; 1995 c.693 § 13; 2001 c.540 § 17; 2009 c.892 § 17]