ORS § 309.200

Current through 2024 Regular Session legislation effective April 17, 2024
Section 309.200 - [Operative 7/1/2024] Assessor to collect sales data and prepare ratio study; filing study with department and board
(1) Between January 1 and December 31 of each year the county assessor shall collect sales data for a ratio study.
(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.

ORS 309.200

Amended by 2023 Ch. 29,§ 32, eff. 1/1/2024, op. 7/1/2024.
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

The amendments to 309.200 by section 32, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, is set forth for the user's convenience.

This section is set out more than once due to postponed, multiple, or conflicting amendments.