Assessment of Property for Taxation

ORS 308.166
Ordering provisions when property is subject to multiple special determinations of value

(1)

If the maximum assessed value of property is subject to adjustment under both ORS 308.153 (New property and new improvements to property) and 308.156 (Subdivision or partition), the maximum assessed value must first be determined under ORS 308.153 (New property and new improvements to property) and then further adjusted under ORS 308.156 (Subdivision or partition).

(2)

If the maximum assessed value of property is subject to adjustment under both ORS 308.153 (New property and new improvements to property) and 308.159 (Lot line adjustments), the maximum assessed value must first be determined under ORS 308.153 (New property and new improvements to property) and then further adjusted under ORS 308.159 (Lot line adjustments).

(3)

If the maximum assessed value of property is subject to adjustment under both ORS 308.156 (Subdivision or partition) and 308.159 (Lot line adjustments), the maximum assessed value must first be determined under ORS 308.156 (Subdivision or partition) and then further adjusted under ORS 308.159 (Lot line adjustments).

(4)

If the maximum assessed value of property is subject to adjustment under all of ORS 308.153 (New property and new improvements to property), 308.156 (Subdivision or partition) and 308.159 (Lot line adjustments), the maximum assessed value must first be determined under subsection (1) of this section and then further adjusted under ORS 308.159 (Lot line adjustments).

(5)

If the maximum assessed value of property is subject to adjustment for fire or act of God, the maximum assessed value must first be determined under ORS 308.146 (Determination of maximum assessed value and assessed value) (5)(a) and then may be adjusted as provided in subsections (1) to (4) of this section.

(6)

If the maximum assessed value of property is subject to adjustment for demolition or removal of a building, the maximum assessed value must first be determined under ORS 308.146 (Determination of maximum assessed value and assessed value) (8)(a) and then may be adjusted as provided in subsections (1) to (4) of this section. [1997 c.541 §17; 1999 c.1003 §6; 2003 c.30 §1; 2009 c.443 §2; 2015 c.480 §3]
ASSESSMENT ROLL; METHOD OF ASSESSMENT
Source

Last accessed
May 26, 2023

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