Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION
Section 150-308-0690 - Centrally Assessed Property - Appraisal Guidelines
Universal Citation: OR Admin Rules 150-308-0690
Current through Register Vol. 63, No. 9, September 1, 2024
The 2009 Western States Association of Tax Administrators Appraisal Handbook: Unit Valuation of Centrally Assessed Properties is adopted as the official valuation guide for property assessed by the Oregon Department of Revenue under ORS 308.505 to 308.665 for ad valorem tax purposes.
Publications: Contact the Oregon Department of Revenue for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule pursuant to ORS 183.360(2) and 183.355(1)(b).
Stat. Auth.: ORS 305.100, 308.655
Stats. Implemented: ORS 308.655
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