Proration of taxes after destruction or damage
- specially assessed property
- cancellation of taxes
- refunds
- treatment of repairs
- rules
Source:
Section 308.425 — Proration of taxes after destruction or damage; specially assessed property; cancellation of taxes; refunds; treatment of repairs; rules, https://www.oregonlegislature.gov/bills_laws/ors/ors308.html
.
Notes of Decisions
Partial value reduction formula is unconstitutional because under Article XI, section 11b, assessed value must be reduced to minimum value during tax year. Shatzer v. Dept. of Revenue, 13 OTR 436 (1996), aff’d on other grounds, 325 Or 211, 934 P2d 1119 (1997)
“Act of God” excludes all circumstances produced by human agency, including lack of due care or foresight. Clark v. Multnomah County Assessor, 17 OTR 72 (2003)