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Oregon Revised Statutes

Or. Rev. Stat. § 309.200 (2026)

Assessor to collect sales data and prepare ratio study; filing study with department and board

✓ current as of May 2026
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      309.200 Assessor to collect sales data and prepare ratio study; filing study with department and board. (1) Between January 1 and December 31 of each year the county assessor shall collect sales data for a ratio study.

      (2) The assessor shall prepare and complete a certified ratio study in the time and manner provided by the rules adopted by the Department of Revenue. A copy of the sales data collected and used as the basis for conclusions relating to real market value shall be included with the ratio study. The assessor shall file a certified copy of the sales data and ratio study with the department, as prescribed by department rule.

      (3) Not later than October 15 of each year the assessor shall file with the clerk of the property value appeals board a copy of the ratio study. [1975 c.753 §2; 1981 c.804 §23; 1985 c.613 §24; 1989 c.330 §18; 1991 c.459 §202; 1993 c.270 §43; 1997 c.541 §239; 1999 c.655 §7; 2023 c.29 §32]

Notes of Decisions
Cited in 8 cases (2 in the last 5 years), 1998–2023 · leading case: Chart Dev. Corp. v. Dep't, Revenue, 16 Or. Tax 9 (Or. T.C. 2001).
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Chart Dev. Corp. v. Dep't, Revenue, 16 Or. Tax 9 (Or. T.C. 2001). “ORS 309.200. Because trend factors are used generally for properties located in specific areas, they do not take into account features of individual properties as do appraisals.”
Clackamas Cnty. Assessor v. Vill. at Main Street Phase II, LLC, 245 P.3d 81 (Or. 2010). “See ORS 309.200 and ORS 309.203 (describing ratio study requirements).”
Linstrom v. Dept. of Rev., 24 Or. Tax 223 (Or. T.C. 2020). “ORS 309.200(2). Among other things, the ratio study estimates the “percent- age relationship between the total prior year’s real market value of each class of taxable property on the prior assess- ment roll and the total current real market value of the same properties in each…”
AKS LLC v. Dept. of Rev., 23 Or. Tax 300 (Or. T.C. 2019). “15 The remaining 15 See ORS 309.200; ORS 309.203; see also OAR 150-309-0230 - 150-309- 0250 (defining and explaining “ratio studies” of actual sales in the area from one 312 AKS LLC v.”
Brummell v. Dep't of Revenue, 14 Or. Tax 303 (Or. T.C. 1998). “Accordingly, ORS 309.200 requires the assessor to prepare a ratio study.”
Gray v. Linn Cnty. Assessor (Or. T.C. 2018). “See OAR 150-308-0310(4); ORS 309.200. A ratio study compares the total real market value of the prior year with the total real market value of the current year among properties of like “class” and within a common “market area.”
Linstrom v. Lincoln Cnty. Assessor (Or. T.C. 2023). “ORS 309.200(2). Among other things, the ratio study estimates the ‘percentage relationship between the total prior year’s real market value of each class of taxable property on the prior assessment roll and the total current real market value of the same properties in each class…”
Linstrom v. Lincoln Cnty. Assessor (Or. T.C. 2023). “ORS 309.200(2). Among other things, the ratio study estimates the ‘percentage relationship between the total prior year’s real market value of each class of taxable property on the prior assessment roll and the total current real market value of the same properties in each class…”
— Or. Rev. Stat. § 309.200(2) — 3 cases
Linstrom v. Dept. of Rev., 24 Or. Tax 223 (Or. T.C. 2020). “ORS 309.200(2). Among other things, the ratio study estimates the “percent- age relationship between the total prior year’s real market value of each class of taxable property on the prior assess- ment roll and the total current real market value of the same properties in each…”
Linstrom v. Lincoln Cnty. Assessor (Or. T.C. 2023). “ORS 309.200(2). Among other things, the ratio study estimates the ‘percentage relationship between the total prior year’s real market value of each class of taxable property on the prior assessment roll and the total current real market value of the same properties in each class…”
Linstrom v. Lincoln Cnty. Assessor (Or. T.C. 2023). “ORS 309.200(2). Among other things, the ratio study estimates the ‘percentage relationship between the total prior year’s real market value of each class of taxable property on the prior assessment roll and the total current real market value of the same properties in each class…”
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