2015 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 306 - Property Taxation Generally
Section 306.120 - Uniform methods of assessment; continuing study of equalization.
The Department of Revenue shall:
(1) Issue regulations, bulletins, manuals, instructions and directions to county assessors, county boards of property tax appeals and tax collectors as to the methods best calculated to secure uniformity according to law, in the system of assessment and collection of taxes.
(2) Carry on a continuing study with the object of equalizing for the purposes of assessment and taxation property values within the counties and between the counties.
[Amended by 1997 c.541 §94]
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