OAR 150-309-0240
Contents of the Assessor’s Certified Ratio Study

The Assessor’s Certified Ratio Study shall be prepared in accordance with OAR 150-309-0250 (Preparation of the Sales Ratio Study), completed according to instructions provided by the Department of Revenue, and consist of the following items:

(1)

Table of Contents.

(2)

Certification of assessor’s ratio study and adjustment program.

(3)

Analysis of valuation methods and procedures.

(4)

Introduction (purpose of report, format of the report, etc.).

(5)

Reconciliation of real market value forecast analysis.

(6)

Time trend analysis.

(7)

County map showing appraisal areas.

(8)

Listing of property class codes and descriptions. If the county has not yet converted to basic property class codes, as required by OAR 150-308-0310 (Real Market Value and Property Classification as Part of Assessment Roll), provide a cross reference listing.

(9)

Ratio computations, conclusions and identification of each study area whether an adjustment will be made or not, with supporting data in conformance with the current edition of the Assessor’s Ratio Procedures Manual:

(a)

Pertinent sales listings and supplemental studies.

(b)

Computations of statistical data and conclusion explanations.

(10)

Summary of the valuation plan indicating those areas to be revalued, reappraised, or recalculated.

(11)

Summary of adjustments pages for all planned adjustments to bring all properties to 100% real market value (including all areas with no planned adjustments).

(12)

An after ratio study for areas revalued, reappraised or recalculated. The after ratio study is a sales to real market value ratio study that is designed to test whether or not a county’s annual valuation program has produced real market values that meet the statutory requirement to bring all properties to 100% of real market value.

Source: Rule 150-309-0240 — Contents of the Assessor’s Certified Ratio Study, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-309-0240.

150‑309‑0010
Training for Board of Property Tax Appeals (BOPTA) Members 150‑309‑0020
Record of Board of Property Tax Appeals Meetings 150‑309‑0030
Limitations on Increase in Value by Board of Property Tax Appeals 150‑309‑0040
BoPTA Lack of Jurisdiction for Designated Utilities and Companies Assessed by the Department 150‑309‑0050
Nonoffice-holding Residents Appointed to Board of Property Tax Appeals (BOPTA) Pools 150‑309‑0060
Records Included in Journal of Governing Body 150‑309‑0070
Filing Petitions With The Board of Property Tax Appeals (BOPTA) 150‑309‑0080
Withdrawing Petitions Filed with a Board of Property Tax Appeals 150‑309‑0090
Contents of Board of Property Tax Appeals (BOPTA) Petitions 150‑309‑0100
Board of Property Tax Appeals (BOPTA) Defective and Amended Petition Process 150‑309‑0110
Those Authorized to Sign Petitions to the Board of Property Tax Appeals (BOPTA) 150‑309‑0120
BOPTA Hearing Notice Mailed to Representative 150‑309‑0130
Definition of Person Who Holds an Interest in the Property and Procedures for Transfers of Ownership or Interest 150‑309‑0140
Board of Property Tax Appeals (BOPTA) Procedures When Roll Changed after Petition is Filed 150‑309‑0150
Contents of Board Order for Property not Specially Assessed 150‑309‑0160
Mailing of Board Orders 150‑309‑0170
Adjustments to Personal Property Value 150‑309‑0180
Disposition of Appeals of Property Assessed as an Undivided Interest 150‑309‑0190
Adjudicated Value Calculation for Centrally Assessed Property 150‑309‑0200
Adjudicated Value Applied to Component Appealed 150‑309‑0210
Trending and Indexing an Adjudicated Value 150‑309‑0220
Additions, Remodeling and Rehabilitation 150‑309‑0230
Assessor’s Ratio Study for Tax Purposes: Definitions 150‑309‑0240
Contents of the Assessor’s Certified Ratio Study 150‑309‑0250
Preparation of the Sales Ratio Study 150‑309‑0260
Administration of Appeals Process 150‑309.360
Migrated from Repeals and Renumbers file
Last Updated

Jun. 8, 2021

Rule 150-309-0240’s source at or​.us