Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION
Section 150-308-0430 - Valuation of New Construction
Universal Citation: OR Admin Rules 150-308-0430
Current through Register Vol. 63, No. 9, September 1, 2024
New construction including additions, remodeling, and rehabilitation, not in the current reappraisal area, shall be valued using the same appraisal data used for the building classes in that area when last appraised. The resulting value for new construction shall then be adjusted from the base appraisal year in the same manner as similarly classed improvements in the area.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 308.275
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