Or. Admin. R. 150-308-0080 - Taxable Personal Property Whose Temporary Situs Is in the State of Oregon
Current through Register Vol. 61, No. 4, April 1, 2022
Personal property is assessable under ORS 308.105 if it is in Oregon on the assessment date, January 1, at 1 a.m., and meets the following conditions:
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 308.105
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