Oregon Revised Statutes

Or. Rev. Stat. § 306.150 (2026)

Inservice training for assessors and tax collectors

✓ current as of May 2026
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      306.150 Inservice training for assessors and tax collectors. (1) The Department of Revenue shall carry on at its own expense a program of inservice training for the assessors and tax collectors of the various counties:

      (a) By periodically distributing to them bulletins prepared and published by the department pertaining to the principles and practices of assessment, apportionment, levy and collection of public taxes;

      (b) By periodically distributing to them lists of selected readings in the fields of assessment and taxation; and

      (c) By establishing and conducting such classes of instruction for county assessors and tax collectors in the principles and practices of assessment and collection of public taxes as in the opinion of the Director of the Department of Revenue may be expedient and beneficial to the needs of the state and the advancement of the tax assessing and tax collecting professions.

      (2) The director may call one meeting each year of the several county assessors and may provide for the payment of the necessary traveling expenses of the assessors in attending the meeting. [Amended by 1969 c.520 §29; 2003 c.46 §9]

Notes of Decisions
Cited in 2 cases, 1977–2018 · leading case: Christensen II v. Dept. of Rev., 23 Or. Tax 155 (Or. T.C. 2018).
Christensen II v. Dept. of Rev., 23 Or. Tax 155 (Or. T.C. 2018). “850(3) (assign accounts to a private collection agency); ORS 306.150(2) (call a meeting of the county assessors and provide for payment of their necessary traveling expenses); ORS 308.”
Byer v. Dep't of Revenue, 7 Or. Tax 172 (Or. T.C. 1977). “” ORS 306.150 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…”
— Or. Rev. Stat. § 306.150(2) — 1 case
Christensen II v. Dept. of Rev., 23 Or. Tax 155 (Or. T.C. 2018). “850(3) (assign accounts to a private collection agency); ORS 306.150(2) (call a meeting of the county assessors and provide for payment of their necessary traveling expenses); ORS 308.”
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