2021 Oregon Revised Statutes
Chapter 306 - Property Taxation Generally
Section 306.120 - Uniform methods of assessment; continuing study of equalization.


(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 ยง94]

Structure 2021 Oregon Revised Statutes

2021 Oregon Revised Statutes

Volume : 08 - Revenue and Taxation

Chapter 306 - Property Taxation Generally

Section 306.005 - Definitions applicable to property tax laws.

Section 306.113 - Legislative findings.

Section 306.115 - General supervision over property tax system; correction of assessment or tax rolls.

Section 306.117 - Property tax services emergencies.

Section 306.120 - Uniform methods of assessment; continuing study of equalization.

Section 306.125 - Property tax appraisal program; maps, plats, standardized record systems for assessors and tax collectors.

Section 306.126 - Appraisal of industrial property by department; delegation to county assessors; minimum duration; rules.

Section 306.132 - Oregon Land Information System Fund.

Section 306.135 - Base map system; Oregon Land Information System Advisory Committee.

Section 306.150 - Inservice training for assessors and tax collectors.

Section 306.220 - Compliance of public officers with laws and orders affecting property taxes.

Section 306.245 - Standard forms for tax statement and personal property tax return.

Section 306.255 - Information for taxpayers concerning property taxes, appraisals and appeals.

Section 306.265 - Electronic filing of exemption and special assessment applications; rules.

Section 306.350 - Legislative findings and declarations.

Section 306.353 - Property tax expenditures to be funded.

Section 306.356 - Property Tax Expenditure Funding Account.

Section 306.359 - Procedures for determining property tax expenditure funding payments.

Section 306.805 - Service of orders of department.

Section 306.815 - Tax on transfer of real property prohibited; exceptions.