The county assessors shall preserve in their respective offices records to show when each parcel of real property was last appraised. Each parcel of real property shall be appraised using a method of appraisal approved by the Department of Revenue by rule. [1955 c.575 § 1; 1967 c.105 § 1; 1967 c.293 § 8; 1997 c.541 § 161]

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Terms Used In Oregon Statutes 308.234

  • Appraisal: A determination of property value.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.