2007 ORS 308.166¹
Ordering provisions when property is subject to multiple special determinations of value

(1) If the maximum assessed value of property is subject to adjustment under both ORS 308.153 (New property and new improvements to property) and 308.156 (Subdivision or partition), the maximum assessed value shall first be determined under ORS 308.153 (New property and new improvements to property) and then further adjusted under ORS 308.156 (Subdivision or partition).

(2) If the maximum assessed value of property is subject to adjustment under both ORS 308.153 (New property and new improvements to property) and 308.159 (Lot line adjustments), the maximum assessed value shall first be determined under ORS 308.153 (New property and new improvements to property) and then further adjusted under ORS 308.159 (Lot line adjustments).

(3) If the maximum assessed value of property is subject to adjustment under both ORS 308.156 (Subdivision or partition) and 308.159 (Lot line adjustments), the maximum assessed value shall first be determined under ORS 308.156 (Subdivision or partition) and then further adjusted under ORS 308.159 (Lot line adjustments).

(4) If the maximum assessed value of property is subject to adjustment under all of ORS 308.153 (New property and new improvements to property), 308.156 (Subdivision or partition) and 308.159 (Lot line adjustments), the maximum assessed value shall first be determined under subsection (1) of this section and then further adjusted under ORS 308.159 (Lot line adjustments).

(5) If the maximum assessed value of property is subject to adjustment for fire or act of God, the maximum assessed value shall first be determined under ORS 308.146 (Determination of maximum assessed value and assessed value) (5)(a) and then may be adjusted as provided in subsections (1) to (4) of this section. [1997 c.541 §17; 1999 c.1003 §6; 2003 c.30 §1]

Chapter 308

Notes of Decisions

Programs administered by Depart­ment of Revenue that allow preferential assess­ment for farm and forestland are not "programs affecting land use" and are not subject to require­ment of statewide goal and local comprehensive plan compliance under ORS 197.180 (State agency planning responsibilities). Springer v. LCDC, 111 Or App 262, 826 P2d 54 (1992), Sup Ct review denied

Atty. Gen. Opinions

Applica­tion of Article XI, sec­tion 11b of Oregon Constitu­tion to this chapter, (1990) Vol 46, p 388

Law Review Cita­tions

5 EL 516 (1975)

1 Legislative Counsel Committee, CHAPTER 308—Assessment of Property for Taxation, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­308.­html (2007) (last ac­cessed Feb. 12, 2009).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 308, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­308ano.­htm (2007) (last ac­cessed Feb. 12, 2009).
 
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.