(2) The assessment roll prepared by the department under this section must include all of the following:
(a) The name of each company assessed under ORS 308.505 to 308.674.
(b) Under the name of each company, a general description of the property assessed in the name of the company. A general description under this paragraph is deemed to include all property of the company that is assessable under ORS 308.505 to 308.674. A general description under this paragraph may be in any form prescribed by the department and may refer to or incorporate by reference an order or memorandum made by the department that describes property of the company that is assessable under ORS 308.505 to 308.674.
(c) Wherever possible, under the name of each company and under an appropriate heading, the aggregate track mileage, miles of wire, pipe or pole line, or the operational routes within the State of Oregon.
(3) An assessment may not be invalidated because of a mistake related to the ownership, lease or usage of the property if the property is generally correctly described. [Amended by 1957 c.69 §1; 1957 c.711 §8; 1979 c.284 §136; 1997 c.154 §39; 2009 c.128 §7]
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