Oregon Statutes
§ 306.120 — Uniform methods of assessment and collection; continuing study of equalization
Oregon § 306.120
This text of Oregon § 306.120 (Uniform methods of assessment and collection; continuing study of equalization) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Or. Rev. Stat. § 306.120 (2026).
Text
The Department of Revenue shall:
(1)Issue regulations, bulletins, manuals, instructions and directions to county assessors, county property value appeals boards 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.
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Related
Work v. Dept. of Rev.
22 Or. Tax 396 (Oregon Tax Court, 2017)
Freightliner Corp. v. Department of Revenue
6 Or. Tax 70 (Oregon Tax Court, 1975)
Byer v. Department of Revenue
7 Or. Tax 172 (Oregon Tax Court, 1977)
PacifiCorp v. Dept. of Rev.
(Oregon Tax Court, 2023)
Legislative History
Amended by 1997 c.541 §94; 2023 c.29 §9
Nearby Sections
15
Cite This Page — Counsel Stack
Bluebook (online)
Oregon § 306.120, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/306.120.