ORS 308.234: Record of last appraisal; Department of Revenue to approve methods of appraisal.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
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. [1955 c.575 §1; 1967 c.105 §1; 1967 c.293 §8; 1997 c.541 §161]
Administrative rules citing this section
- OAR 150-308-0380: Appraisal of Real Property — implements
This rule cites
No citations extracted.
Cited by
- ORS 294.175: Definitions; county expenditures for assessment; determination of adequacy; certification of adequacy; appeal of denial of certification; effect of certification.
- ORS 308.062: Action by department when appraisals not being conducted as provided by law; reimbursement of department costs.
- OAR 150-294-0110: Definition: Certification of Compliance. Plan to Achieve Adequacy
- OAR 150-294-0130: Alternative Method for Certification
- OAR 150-308-0380: Appraisal of Real Property
- OAR 150-309-0230: Assessor’s Ratio Study for Tax Purposes: Definitions
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors308.html