Oregon Revised Statutes

Or. Rev. Stat. § 308.050 (2026)

Assessor’s annual report on property appraisal program

✓ current as of May 2026

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308.050 Assessor’s annual report on property appraisal program. To aid the county court or board of county commissioners and the Department of Revenue in ascertaining whether a county assessor is maintaining a county’s appraisal program, the county assessor must present, with the annual ratio study required by ORS 309.200, a written report as to the current status of the overall program of property appraisals in the county, specifying what property was reappraised in the past year and what is to be reappraised in the current year. [1967 c.316 §2 (2); 1981 c.804 §30; 1989 c.796 §16; 1991 c.459 §86]

Notes of Decisions

Cited in 1 case, 1994–1994 · leading case: D. R. Johnson Lumber Co. v. Dep't of Revenue, 866 P.2d 1227 (Or. 1994).

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D. R. Johnson Lumber Co. v. Dep't of Revenue, 866 P.2d 1227 (Or. 1994). “ORS 308.050 to 308.343 also pertain to matters that might be described as general.”

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