County board of property tax appeals use of assessor’s data
Data utilized by a county assessor in arriving at the values for farm use of farmland under ORS 308A.092 (Determining value for farm use) shall be made available by the county assessor to the county board of property tax appeals in the event of any consideration of a petition involving the assessed value of farmland by the board of property tax appeals under ORS 309.100 (Petitions). [Formerly 308.355]
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