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OCR: property using single assess sment ratio (100% of tair market value) and single rate of tax within the each taxing district. Oregon system does 10U distinguish real PUB personal property does not provide for differential rates any kind (not even betw een tesidential and conmercial properties} it does not adjust the assessment ratio upward or downward fo any category of property See generatty Or. Rev. Stat. 58 307. .030: 308 250 (1987) The state Department ot Revenue has special responsibility assure unifornity f assessment and property valuations throughout the State Or. Rey Stat 306. 120 (1987) Oregon has extensive procedures ensure statewide egualization Rey Stat 309 010 (1987). F course 10 all tax structures (federal as well as state) Oregon provides for numerous exceptions the applicat ...