{"data":{"id":"us-or/ors-308.234","jurisdiction":"us-or","citation":"ORS 308.234","heading":"Record of last appraisal; Department of Revenue to approve methods of appraisal.","body":"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.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 308 — Assessment of Property for Taxation"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors308.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"0920755892c726f8a665e2f89f48a2c5dc71b0fe6dff85ded08180264ee600a7","source_id":"us-or","stale":false,"prev":"us-or/ors-308.233","next":"us-or/ors-308.235"},"notice":"GroundRules: Original legal text. Not legal advice."}