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Oregon Revised Statutes Revenue and Taxation § 308.142

Current as of January 01, 2023 | Updated by Findlaw Staff

For purposes of determining whether the assessed value of property exceeds the property's maximum assessed value permitted under section 11, Article XI of the Oregon Constitution:

(1) “Property” means:

(a) All property included within a single property tax account; or

(b) In the case of property that is centrally assessed under ORS 308.505 to 308.681, the total statewide value of all property assessed to a company or utility that is subject to ORS 308.505 to 308.681.

(2) “Property tax account” means the administrative division of property for purposes of listing on the assessment roll under ORS 308.215 for the tax year for which maximum assessed value is being determined or, in the case of a private railcar company, the administrative division provided under ORS 308.640.

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Cite this article: FindLaw.com - Oregon Revised Statutes Revenue and Taxation § 308.142 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-29-revenue-and-taxation/or-rev-st-sect-308-142/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

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