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Oregon Revised Statutes

Or. Rev. Stat. § 308.234 (2026)

Record of last appraisal; Department of Revenue to approve methods of appraisal

✓ current as of May 2026
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      308.234 Record of last appraisal; Department of Revenue to approve methods of appraisal. 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. [1955 c.575 §1; 1967 c.105 §1; 1967 c.293 §8; 1997 c.541 §161]

Notes of Decisions
Cited in 12 cases (1 in the last 5 years), 1970–2025 · leading case: Price v. Dep't of Revenue, 7 Or. Tax 18 (Or. T.C. 1977).
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Price v. Dep't of Revenue, 7 Or. Tax 18 (Or. T.C. 1977). “Through the use of sales data from the area, trending factors and other indicators of changing property values are developed and applied during the four-, five- or six-year intervals between physical reappraisals of individual properties in the several *25 counties.”
Reynolds Metals Co. v. Dep't of Revenue, 477 P.2d 888 (Or. 1970). · cites it 2× “ORS 308.234 requires a reappraisal at least every six years.”
Brummell v. Dep't of Revenue, 14 Or. Tax 303 (Or. T.C. 1998). “ORS 308.234. It is important to distinguish “appraising” property from “assessing” property.”
Astoria Plywood Corp. v. Dep't of Revenue, 6 Or. Tax 40 (Or. T.C. 1975). “ORS 308.234 reads: “The county assessors shall preserve in their respective offices records to show when each parcel of real property was last appraised.”
Astoria Plywood Corp. v. Dep't of Revenue, 6 Or. Tax 57 (Or. T.C. 1975). “To meet the minimum requirements of the appraisal cycle, ORS 308.234, the witness was instructed by the defendant “to arrive at a market value of the unit of property which is all of those components which are generating an income for Astoria Plywood * * He spent several days in…”
Bazar, Inc. v. Dep't of Revenue, 511 P.2d 1226 (Or. 1973). “The assignment was made as a part of the county’s plan of continuing reappraisals to obtain uniformity required by ORS 308.234. “The county’s appraiser testified that the highest and best use of the property was as improved today or as of January 1, 1970,’ without specifying…”
Henshaw v. Dep't of Revenue, 5 Or. Tax 263 (Or. T.C. 1973). “The testimony reveals that at the time the protest was made by plaintiffs for 1970-1971, the Medford Shopping Center property had not been reviewed by the assessor for a number of years, under the reappraisal cycle (ORS 308.234). When the plaintiffs protested the assessed value…”
In Re Willamette Indus., Inc., 8 Or. Tax 324 (Or. T.C. 1980). “Under ORS 308.234, the county assessor has a duty physically to appraise each parcel of property in the county at least once every six years, "to insure that equality of taxation according to law shall be secured.”
Rothenfluch v. Dep't of Revenue, 815 P.2d 695 (Or. 1991). “ORS 308.234 provides for appraisal of each parcel of real property at least once every six years.”
Williams v. Columbia Cnty. Assessor (Or. T.C. 2025). “Lane County Assessor, TC-MD 091414C, 2010 WL 4 ORS 308.234 used to require the assessor make a physical appraisal of property at least once every six years, but that requirement was removed from statute in 1997.”
In Re D. R. Johnson Lumber Co., 8 Or. Tax 213 (Or. T.C. 1979). “In 1978, the department undertook another field appraisal (see ORS 308.234) to determine the estimate of market value to be utilized for the assessment date January 1, 1979.”
Aspen Valley Ranch v. Dep't of Revenue, 8 Or. Tax 332 (Or. T.C. 1980). “The defendant’s witness testified that in 1975 the plaintiff’s property was subject to the six-year reappraisal cycle as dictated by ORS 308.234, "to *[336] insure that equality of taxation according to law shall be secured.”
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