Skip to main content
Find a Lawyer

Oregon Revised Statutes Revenue and Taxation § 308A.095

Current as of January 01, 2023 | Updated by Findlaw Staff

(1) Income-approach factors being utilized by a county assessor in arriving at the values for farm use of farmland determined under ORS 308A.092 may be submitted by the county assessor to a county board of review appointed at the request of the county assessor for the purpose of advising the county assessor as to whether the factors are proper under ORS 308A.092.

(2) A county board of review shall consist of:

(a) Two members appointed by the county court sitting for the transaction of county business, board of county commissioners or other county governing body of the county.

(b) Two members appointed by the county assessor.

(c) One member appointed by the four members appointed as provided in paragraphs (a) and (b) of this subsection, who shall serve for a term of one year.

(3)(a) Each member of a county board of review appointed under subsection (2)(a) and (b) of this section shall serve for a term of two years.

(b) Notwithstanding paragraph (a) of this subsection, a member appointed under subsection (2)(a) or (b) of this section to fill a vacancy occurring prior to the expiration of a predecessor's term may not be appointed for a term longer than the remainder of the predecessor's term.

(4) Members of a county board of review must be persons knowledgeable and experienced in farmland values.

(5) Members of a county board of review shall be reimbursed by the county for their actual and necessary expenses incurred in the performance of their functions as members.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Oregon Revised Statutes Revenue and Taxation § 308A.095 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-29-revenue-and-taxation/or-rev-st-sect-308a-095/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard