Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION
Section 150-308-0570 - Computation of Changed Property Ratio for Centrally Assessed Property
Universal Citation: OR Admin Rules 150-308-0570
Current through Register Vol. 63, No. 9, September 1, 2024
The ratio of average maximum assessed value to real market value, also known as the changed property ratio, shall be rounded to two decimal places for purposes of assessed value calculation. See OAR 150-308.149(3).
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 308.540
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