What type of roll corrections are authorized by statute after the collector receives the roll?

The correct choice encompasses a comprehensive range of corrections that can be made to the property tax roll after it has been submitted to the collector. In Oregon, the statute allows for adjustments to address various types of inaccuracies to ensure the property tax roll reflects accurate information.

Specifically, corrections may be permitted for errors or omissions that could include significant issues affecting property tax assessments, such as not including a property that should be accounted for. Additionally, clerical errors—simple mistakes such as miscalculations or typographical errors—can also be corrected. Lastly, omitted properties are those that were unintentionally left off the tax roll entirely, which can lead to lost tax revenue if not rectified.

This flexibility in making corrections serves the purpose of maintaining accurate tax rolls, ensuring that all taxable properties are correctly accounted for, and that errors do not unfairly impact the taxpayers. By allowing for all three types of corrections—error or omission, clerical error, and omitted property—the statute aims to uphold fairness and accuracy in property tax administration.