Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 306 - PROPERTY TAX GENERALLY
Section 150-306-0110 - Transmission of the Values for State-Appraised Industrial Properties
Universal Citation: OR Admin Rules 150-306-0110
Current through Register Vol. 63, No. 9, September 1, 2024
(1) The department will transmit the real market values of state-appraised industrial accounts to the assessor prior to July 1 of each year.
(2) For each real property account, the real market value transmitted to the assessor by the department will include:
(a) The total real market value of all
improvements as of January 1; and
(b) The real market value of all additions
minus retirements as of January 1 for purposes of calculating maximum assessed
value for the current assessment year.
(3) For each personal property account, the real market value transmitted to the assessor by the department will include the total real market value of all personal property assets as of January 1 for the current assessment year.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 306.126
Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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