Property Taxation Generally

ORS 306.113
Legislative findings

The Legislative Assembly finds that for the property tax system to function appropriately it is essential that administration be results-based, innovative and efficient. Any direction to, or review of, county administration by the State of Oregon shall carry out this finding. [1997 c.782 §1]
Note: 306.113 (Legislative findings) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 306 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
Chapter 306

Atty. Gen. Opinions

Discussion of 1982 Ballot Measure 3 (one and one-half percent property tax limitation), (1982) Vol. 43, p 16

Law Review Citations

5 EL 516 (1975)


Last accessed
Jun. 26, 2021