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Oregon · Through 2025 Edition

ORS 308.234: Record of last appraisal; Department of Revenue to approve methods of appraisal.

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Where this section sits in the code
  1. 08 - Revenue and Taxation
  2. 29. Revenue and Taxation
  3. Chapter 308 — Assessment of Property for Taxation

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.

Collected 2026-09-03T23:50:13Z. Source file · JSON

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