Assessment of Property for Taxation
Assessor’s authority to change roll after September 25 limited
- when changes permitted
- stipulations
Notes of Decisions
Taxpayer retained absolute right to challenge equalization board determination of value even though taxpayer request to county assessor sought value determined by board. Windmill Inns of America, Inc. v. Dept. of Revenue, 14 OTR 271 (1998)
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)