Property Valuation

Oregon's property tax system uses 'real market value' (RMV). RMV is defined as:

AThe price paid at the most recent sale of the property
BThe amount of cash that a well-informed buyer would pay to a well-informed seller in an arm's-length transaction✓ Correct
CThe county assessor's estimate of replacement cost less depreciation
DThe average of three independent appraisals

Explanation

Oregon's real market value (RMV) for property tax purposes (ORS 308.205) is the amount a well-informed buyer would pay to a well-informed seller in an arm's-length open market transaction.

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