Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION
Section 150-308-0370 - Determining Taxable Value for Assessment Charges on Property Exempt from Taxation
Universal Citation: OR Admin Rules 150-308-0370
Current through Register Vol. 63, No. 9, September 1, 2024
If a property that is exempt from ad valorem taxation is subject to assessment charges, the assessor shall determine the maximum amount of assessment charges by using the real market value of the property.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 308.232
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