Assessment of Property for Taxation
Determination of maximum assessed value and assessed value
- reduction in maximum assessed value following property destruction
- effect of conservation or highway scenic preservation easement
Notes of Decisions
To determine assessed value of property, lesser of maximum assessed value or real market value for land must be added to lesser of assessed value or real market value for improvements. Taylor v. Clackamas County Assessor, 14 OTR 581 (1999)
To be added as new improvements or new property to tax roll for current assessment year, improvements made by taxpayer must have come into existence during assessment year immediately preceding current assessment year. Douglas County Assessor v. Crawford, 21 OTR 6 (2012)
Notes of Decisions
Programs administered by Department of Revenue that allow preferential assessment for farm and forestland are not "programs affecting land use" and are not subject to requirement of statewide goal and local comprehensive plan compliance under ORS 197.180. Springer v. LCDC, 111 Or App 262, 826 P2d 54 (1992), Sup Ct review denied
Atty. Gen. Opinions
Application of Article XI, section 11b of Oregon Constitution to this chapter, (1990) Vol 46, p 388
Law Review Citations
5 EL 516 (1975)