(2) The assessor shall prepare and complete a certified ratio study in the time and manner provided by the rules adopted by the Department of Revenue. A copy of the sales data collected and used as the basis for conclusions relating to real market value shall be included with the ratio study. The assessor shall file a certified copy of the sales data and ratio study with the department, as prescribed by department rule.
(3) Not later than October 15 of each year the assessor shall file with the clerk of the board of property tax appeals a copy of the ratio study. [1975 c.753 §2; 1981 c.804 §23; 1985 c.613 §24; 1989 c.330 §18; 1991 c.459 §202; 1993 c.270 §43; 1997 c.541 §239; 1999 c.655 §7]
Structure 2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 309 - Board of Property Tax Appeals; Ratio Studies
Section 309.022 - Training; expenses; rules.
Section 309.024 - Record of proceedings; clerk; legal advisor; appraiser assistance.
Section 309.067 - Pool of members.
Section 309.115 - Term of order correcting real market value; permissible adjustments; exceptions.
Section 309.330 - Transmission of summary of assessment roll by assessor.
Section 309.400 - Ordering or making change of valuation or addition of property.