Applicability of plan or zone change exemption
ORS 308.341 (Exemption for reduction in value by reason of comprehensive plan or zone change) shall apply only to that property assessed pursuant to ORS 308.205 (Real market value defined) and 308.232 (Property to be valued at 100 percent real market value and assessed at assessed value) for the tax year for which a reduction in value as described in ORS 308.341 (Exemption for reduction in value by reason of comprehensive plan or zone change) occurs and for the immediately preceding tax year. [1977 c.423 §5; 1991 c.459 §113; 1997 c.541 §174a]
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.