Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION
Section 150-308-0330 - Contents of Assessment Roll for Condominiums
Universal Citation: OR Admin Rules 150-308-0330
Current through Register Vol. 63, No. 9, September 1, 2024
For purposes of the assessment roll for condominiums, the land, buildings, structures and improvements are to be considered together as a single value for the real market value. Where appropriate, the land, buildings, structures and improvements are to be considered together as a single value for the assessed value.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 308.215
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