OAR 150-309-0250
Preparation of the Sales Ratio Study

(1)

The collecting, recording, confirming, analyzing, and formatting of the sales data used in the sales ratio study and any other data to be used in preparing the certified ratio study must be done under the supervision of the county assessor in conformance with the current Assessor’s Ratio Procedure Manual and Data Exchange Manual published by the department.

(2)

Deviations from the procedures contained in the manual must be approved by the department.

(3)

The sales data file, if electronically maintained, must have the format required by OAR 150-306-0080 (Electronic Data Transfer).

(4)

Counties must prepare and complete a Certified Ratio Study for all property classes each year on or before July 1. The assessor must file a copy of the study with the department no later than July 1 of each year. The department will consider an extension for cause, to last no later than August 1, if a request is filed in writing with the department prior to July 1.
[Publications: Publications referenced are available from the agency.]

Source: Rule 150-309-0250 — Preparation of the Sales Ratio Study, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-309-0250.

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 150-309-0250’s source at or​.us