Oregon Revised Statutes Revenue and Taxation § 308.050

To aid the county court or board of county commissioners and the Department of Revenue in ascertaining whether a county assessor is maintaining a county's appraisal program, the county assessor must present, with the annual ratio study required by ORS 309.200, a written report as to the current status of the overall program of property appraisals in the county, specifying what property was reappraised in the past year and what is to be reappraised in the current year.