Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 308 - ASSESSMENT OF PROPERTY FOR TAXATION
ASSESSMENT ROLL; METHOD OF ASSESSMENT
Section 308.234 - Record of last appraisal; Department of Revenue to approve methods of appraisal

ORS § 308.234

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Current through 2024 Regular Session legislation effective June 6, 2024
Section 308.234 - Record of last appraisal; Department of Revenue to approve methods of appraisal

The county assessors shall preserve in their respective offices records to show when each parcel of real property was last appraised. Each parcel of real property shall be appraised using a method of appraisal approved by the Department of Revenue by rule.

ORS 308.234

1955 c.575 §1; 1967 c.105 §1; 1967 c.293 §8; 1997 c.541 §161