{"data":{"id":"us-or/ors-309.140","jurisdiction":"us-or","citation":"ORS 309.140","heading":"[Amended by 1991 c.459 §200; renumbered 309.072 in 1991]","body":"[Amended by 1991 c.459 §200; renumbered 309.072 in 1991]","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 309 — Property Value Appeals Board; Ratio Studies"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors309.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"d35423b6d9eaa782899e15dae91fe67dfd0c4658efc0fe9b41dd756c8083bba6","source_id":"us-or","stale":false,"prev":"us-or/ors-309.130","next":"us-or/ors-309.150"},"notice":"GroundRules: Original legal text. Not legal advice."}