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.
ORS 308.234
Applied in 10 court decisions — leading case Reynolds Metals Co. v. Department of Revenue (1970)
Most recently applied in 14 Or. Tax 303 - Brummell v. Department of Revenue (April 1998)
1955 c.575 §1; 1967 c.105 §1; 1967 c.293 §8; 1997 c.541 §161
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.