{"data":{"id":"us-or/ors-306.113","jurisdiction":"us-or","citation":"ORS 306.113","heading":"Legislative findings.","body":"The Legislative Assembly finds that for the property tax system to function appropriately it is essential that administration be results-based, innovative and efficient. Any direction to, or review of, county administration by the State of Oregon shall carry out this finding.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 306 — Property Taxation Generally"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors306.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"8da2164dc933f037b2d9963ca7b21e3a8433ca7f373170c861013cf76c07cba5","source_id":"us-or","stale":false,"prev":"us-or/ors-306.111","next":"us-or/ors-306.115"},"notice":"GroundRules: Original legal text. Not legal advice."}