What is the timeframe for the assessor to make changes to the roll after September 25?

The correct choice regarding the timeframe for an assessor to make changes to the roll after September 25 is based on the legal framework governing property assessments in Oregon. Changes to the assessment roll are strictly regulated and can only be made as allowed by law. This means that any modifications to the property tax assessments or values are limited to the circumstances that are outlined in Oregon statutes or administrative rules.

After September 25, there are specific conditions and timeframes set forth in the law that dictate when and how an assessor can adjust the roll. These rules ensure that the assessment process remains fair, transparent, and consistent, preventing arbitrary changes beyond what is permitted legally. Thus, alterations made after this date are not open-ended or unrestricted; they rely heavily on what is explicitly authorized in the law.

In the context of property assessment, this legal framework is critical, as it helps maintain stability in the assessment process while also protecting the rights of property owners. Understanding this aspect is crucial for appraisers and those involved in property taxation to navigate the regulatory landscape effectively.