(1) In order to achieve uniformity in assessment and collection of property taxes throughout the state, the Department of Revenue shall prescribe a form for use by counties using automated data processing equipment and a form for use by counties not using automated data processing equipment for each of the following categories:
(a) The tax statement referred to in ORS 311.250.
(b) The personal property tax return referred to in ORS 308.290.
(2) Counties must use the forms prescribed by the department under subsection (1) of this section.
(3) In prescribing the forms under subsection (1) of this section, the department shall consult with the appropriate county officers and employees and shall take into account the equipment available in each county.
(4) The department shall provide and shall bear the cost of each category of form described in subsection (1) of this section for each year in which the county uses the form prescribed under subsection (1) of this section for the category. [1979 c.241 §52; 1981 c.804 §110; 1987 c.158 §178; 1991 c.459 §34; 2003 c.400 §1]Section: Previous 306.190 306.200 306.210 306.220 306.230 306.235 306.240 306.245 306.250 306.255 306.260 306.265 306.270 306.280 306.290 Next
Last modified: August 7, 2008