Trustee or personal representative separately assessed
- • valuation of property held as representative
When any person is assessed as trustee, guardian, executor or administrator:
(1) A designation of the representative character shall be added to the name of the person.
(2) The assessment shall be entered in a separate line from the individual assessment of the person.
(3) The person shall be assessed for the real and personal property held by the person in the representative character in accordance with ORS 308.232 (Property to be valued at 100 percent real market value and assessed at assessed value). [Amended by 1981 c.804 §33]
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.