Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION
Section 150-308-0180 - Definition of Affected
Universal Citation: OR Admin Rules 150-308-0180
Current through Register Vol. 63, No. 9, September 1, 2024
"Affected property" means property that is subject to one or more of the following events: partitioned or subdivided; added to the account as omitted property; rezoned and used consistent with the rezoning; disqualified from a special assessment, exemption, or partial exemption.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 308.156
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