Or. Rev. Stat. § 308A.095
Elective appointment of county board of review for advice on income-approach factors
Oregon · Oregon Revised Statutes Chapter 308A — Land Special Assessments · Status: effective
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- Citation
- Or. Rev. Stat. § 308A.095, Elective appointment of county board of review for advice on income-approach factors, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2494080
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Full text
(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.