Taxation of units
- exemptions
- uniform appraisal and assessment
- rules
Source:
Section 100.555 — Taxation of units; exemptions; uniform appraisal and assessment; rules, https://www.oregonlegislature.gov/bills_laws/ors/ors100.html
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Notes of Decisions
Where units are operated as part of single business enterprise, units remain subject to individual valuation and assessment. Lewis v. Dept. of Rev., 10 OTR 128 (1985), aff’d 302 Or 289, 728 P2d 1378 (1986)
Where units are operated as part of single business enterprise, value of individual unit includes proportional share of business enterprise value. Lewis v. Dept. of Rev., 10 OTR 128 (1985), aff’d 302 Or 289, 728 P2d 1378 (1986)
Method of valuing each condominium unit and then adding lessee’s remainder interest in land does not result in double taxation. Association of Unit Owners v. Dept. of Rev., 12 OTR 36 (1991)