Or. Rev. Stat. » Oregon Revised Statutes

Or. Rev. Stat. § 306.120

Uniform methods of assessment and collection; continuing study of equalization

Find cases: SyfertCases citing this section ORSoregonlegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

      306.120 Uniform methods of assessment and collection; continuing study of equalization. The Department of Revenue shall:

      (1) Issue regulations, bulletins, manuals, instructions and directions to county assessors, county property value appeals boards and tax collectors as to the methods best calculated to secure uniformity according to law, in the system of assessment and collection of taxes.

      (2) Carry on a continuing study with the object of equalizing for the purposes of assessment and taxation property values within the counties and between the counties. [Amended by 1997 c.541 §94; 2023 c.29 §9]

 

      306.123 [1955 c.232 §1; repealed by 1963 c.84 §2]

Notes of Decisions
Cited in 8 cases (1 in the last 5 years), 1975–2023 · leading case: Work v. Dept. of Rev.
Sort: Relevance Newest Treatment
Work v. Dept. of Rev. (2017) ortc “The notice and intervenor power conferred on the department by the legislature assists the department in 29 The court of course adheres to its decision in Village at Main Street because the statutory provision governing appeals to this division, ORS 305.”
Brummell v. Department of Revenue (1998) ortc “There the court stated: “Defendant ‘may prescribe a method of valuation by rules, ORS 306.120, ORS 308.205, but in the absence of a single prescribed method, the proper meth[o]d is itself a matter to be resolved by evidence, if it is disputed.”
Freightliner Corp. v. Department of Revenue (1975) ortc “Instead, the defendant has been content to rely upon the individual assessors to make such omitted property assessments, and, in fact, had neglected its duty, under ORS 306.120, *78 to issue instructions to secure uniformity in the assessment and collection of taxes.”
Lewis v. Department of Revenue (1986) or “The department may prescribe a method of valuation by rules, ORS 306.120, ORS 308.205, but in the absence of a single prescribed method, the proper method is itself a matter to be resolved by evidence, if it is disputed.”
Byer v. Department of Revenue (1977) ortc “150 requires the department to carry on a program of in-service training for the assessors and tax collectors of the various counties "as in the opinion of the director may be expedient and beneficial to the needs of the state and the advancement of the tax assessing and tax…”
PacifiCorp v. Dept. of Rev. (2023) ortc · cites it 2× “205, stating: “The department may prescribe a method of valuation by rules, ORS 306.120, ORS 308.205, but in the absence of a single prescribed method, the proper method is itself a matter to be resolved by evidence, if it is disputed.”
Precision Powder v. Clackamas Cty Assr., Tc-Md 070690d (or.tax 4-4-2008) (2008) ortc “[ORS 306.120(1)]." (Def's Ex C-4.) Plaintiff offered no competent evidence to show that the Department's guidelines are not applicable to Plaintiff's personal property.”
Coos County v. Department of Revenue (1985) or “Under ORS 306.120(1), the department shall “[i]ssue * * * directions to county assessors * * * as to the methods best calculated to secure uniformity * * * of assessment and collection of taxes.”
— Or. Rev. Stat. § 306.120(1) — 2 cases
Precision Powder v. Clackamas Cty Assr., Tc-Md 070690d (or.tax 4-4-2008) (2008) ortc “[ORS 306.120(1)]." (Def's Ex C-4.) Plaintiff offered no competent evidence to show that the Department's guidelines are not applicable to Plaintiff's personal property.”
Coos County v. Department of Revenue (1985) or “Under ORS 306.120(1), the department shall “[i]ssue * * * directions to county assessors * * * as to the methods best calculated to secure uniformity * * * of assessment and collection of taxes.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.