The County Board of Review was established to advise the County Assessor on income-approach factors. Income-approach factors being utilized by a County Assessor in arriving at the values for farm use of farmland under ORS 308A.092 shall be submitted by the County Assessor to a County Board of Review.
The Board of Review shall advise the County Assessor as to whether the factors being so utilized are proper under ORS 308A.092.
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