Assessment of Property for Taxation
Boundary changes
- procedure
Atty. Gen. Opinions
Indication by county assessor of annexation of property to city on assessment roll while decision pending before Land Use Board of Appeals, (1980) Vol 41, p 99; "finality" of boundary change for purposes of property taxation if annexation is challenged in the courts, (1987) Vol 45, p 203
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)