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ORS 306.120

Applied in 2 court decisions — leading case Work v. Dept. of Rev. (2017)

Most recently applied in Work v. Dept. of Rev. (July 2017)

Amended by 1997 c.541 §94; 2023 c.29 §9

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.

Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.