Or. Admin. R. 150-308-0370 - Determining Taxable Value for Assessment Charges on Property Exempt from Taxation

Current through Register Vol. 61, No. 4, April 1, 2022

If a property that is exempt from ad valorem taxation is subject to assessment charges, the assessor shall determine the maximum amount of assessment charges by using the real market value of the property.


Or. Admin. R. 150-308-0370
RD 8-1991, f. 12-30-91, cert. ef. 12-31-91; Renumbered from 150-308.232, REV 57-2016, f. 8-13-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 308.232

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