Assessment of Property for Taxation
Assessing property
- record as assessment roll
- changes in ownership or description of real property and manufactured structures assessed as personal property
Notes of Decisions
"Real market value" means the assessor's estimate of real market value as of July 1. Cascade Steel Rolling Mills, Inc. v. Dept. of Rev., 13 OTR 252 (1995)
Real market value and estimated real market value on same date are identical except where property is subject to depreciation or waste. Cascade Steel Rolling Mills, Inc. v. Dept. of Rev., 13 OTR 252 (1995)
Where appeal is to board of ratio review, burden on taxpayer is to prove that events occurring after July 1 caused value of property at some point during tax year to be less than July 1 estimate. Cascade Steel Rolling Mills, Inc. v. Dept. of Rev., 13 OTR 252 (1995)
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)