2025 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 309 - Property Value Appeals Board; Ratio Studies
Section 309.360 - Examining summaries; obtaining other information.

Universal Citation:
OR Rev Stat § 309.360 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

The Department of Revenue shall examine and compare the summaries of the assessment rolls as certified by the county assessors and may obtain such other information as the department considers necessary to ascertain and determine the true and relative value of all the taxable property in the several counties, including property assessed by the department. [Amended by 1991 c.459 §203a]
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