ORS 306.120¹
Uniform methods of assessment
  • continuing study of equalization

The Department of Revenue shall:

(1) Issue regulations, bulletins, manuals, instructions and directions to county assessors, county boards of property tax appeals 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. [Amended by 1997 c.541 §94]

Chapter 306

Atty. Gen. Opinions

Discussion of 1982 Ballot Measure 3 (one and one-half percent prop­erty tax limita­tion), (1982) Vol. 43, p 16

Law Review Cita­tions

5 EL 516 (1975)

1 Legislative Counsel Committee, CHAPTER 306—Property Taxation Generally, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors306.­html (2019) (last ac­cessed May 16, 2020).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2019, Chapter 306, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano306.­html (2019) (last ac­cessed May 16, 2020).
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information