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2025 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 308 - Assessment of Property for Taxation
Section 308.050 - Assessor’s annual report on property appraisal program.
Universal Citation:
OR Rev Stat § 308.050 (2025)
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To aid the county court or board of county commissioners and the Department of Revenue in ascertaining whether a county assessor is maintaining a county’s appraisal program, the county assessor must present, with the annual ratio study required by ORS 309.200, a written report as to the current status of the overall program of property appraisals in the county, specifying what property was reappraised in the past year and what is to be reappraised in the current year. [1967 c.316 §2 (2); 1981 c.804 §30; 1989 c.796 §16; 1991 c.459 §86]
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