(1) The county assessor shall provide and make available to taxpayers, upon request, the following information:\n(a) An explanation of the ad valorem property tax system, including but not limited to the manner in which the amount of ad valorem property tax is determined, the manner in which the taxpayer’s share of that tax is determined and the manner in which the limitations on the amount of that tax is determined.\n(b) An explanation of the methods of appraisal generally and, if of interest to the taxpayer, the method or methods of valuation of the type of property with which the taxpayer is concerned.\n(c) A general explanation of the manner in which to appeal the value of property and a description of the kind of information that may be needed to present an appeal.\n(2) The Department of Revenue shall prepare written materials concerning each of the subjects identified in subsection (1) of this section and make those materials available to the county assessors and to individual taxpayers upon request. [1991 c.903 §6]
Oregon Legal Code