Or. Rev. Stat. § 308.234
The county assessors shall preserve in their respective offices records to show when each parcel of real property was last appraised. Each parcel of real property shall be appraised using a method of appraisal approved by the Department of Revenue by rule.
[1955 c.575 §1; 1967 c.105 §1; 1967 c.293 §8; 1997 c.541 §161]