2011 ORS § 311.414¹
Date of acquisition for purposes of ORS 311.412 and 311.413

For the purposes of ORS 311.412 (Effect of acquisition of property by eminent domain on taxes for prior fiscal years) and 311.413 (Effect of acquisition of property by eminent domain on taxes for fiscal year of acquisition), the date of acquisition of real property by eminent domain proceedings by the State of Oregon or any political subdivision thereof shall be deemed to be the date possession thereof is taken by the state or the political subdivision thereof, or the date final judgment is entered in the eminent domain proceedings, whichever is earlier. [1953 c.539 §3]