Oregon Revised Statutes Chapter 306 § 306.120 — Uniform methods of assessment and collection; continuing study of equalization
Oregon Revised Statutes Chapter 306 ·
Oregon Code § 306.120·Enacted ·Last updated March 01, 2026
Statute Text
Uniform methods of assessment and collection; continuing study of equalization.
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. [Amended
by 1997 c.541 §94; 2023 c.29 §9]
Plain English Explanation
This Oregon statute addresses Uniform methods of assessment and collection; continuing study of equalization. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 306.120
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Uniform methods of assessment and collection; continuing study of equalization. Read the full statute text above for details.
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The formal citation is Oregon Code § 306.120. Use this format in legal documents and court filings.
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