Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 309 - EQUALIZATION OF PROPERTY TAXES
Section 150-309-0150 - Contents of Board Order for Property not Specially Assessed
Universal Citation: OR Admin Rules 150-309-0150
Current through Register Vol. 63, No. 9, September 1, 2024
(1) Orders issued by the property value appeals board for property that is not specially assessed must contain the following information when the petitioner has appealed the real market value of the property:
(a) The
real market value of each component (land, improvements, manufactured
structure) and the total real market value of the property on the current tax
roll.
(b) The real market value of
each component (land, improvements, manufactured structure) and the total real
market value of the property as found by the board.
(c) The real market value of the exception on
the current tax roll, if applicable.
(d) The real market value of the exception as
found by the board, if applicable.
(e) The total maximum assessed value of the
property on the current tax roll.
(f) The total maximum assessed value as found
by the board.
(g) The total
assessed value on the current tax roll.
(h) The total assessed value as found by the
board.
(2) Orders issued by the property value appeals board for property that is not specially assessed must contain the following information when the petitioner has appealed the assessed value of the property, but has not appealed the real market value of the property:
(a) The total maximum assessed
value of the property on the current tax roll.
(b) The total maximum assessed value as found
by the board.
(c) The total
assessed value on the current tax roll.
(d) The total assessed value as found by the
board.
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 309.110
Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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