Oregon Administration of Revenue and Tax Laws; Appeals
ORS 305.489
Considerations in adopting rules

The Department of Revenue shall consider the findings and declarations of the Legislative Assembly under ORS 305.487 (Findings and policy) when adopting administrative rules related to appeals to the Oregon Tax Court of the value of state-appraised industrial property or centrally assessed property, in order to ensure that the rules that the department adopts promote the objectives of quick and efficient resolution of these appeals. [2005 c.345 §14; 2015 c.36 §7]
Note: See note under 305.487 (Findings and policy).
Last accessed
May. 15, 2020