2007 ORS 308.343¹
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]

Law Review Cita­tions

59 OLR 125 (1980)

Notes of Decisions

These sec­tions give county assessor duty and right to approve or disapprove applica­tion after determining whether land meets all statutory require­ments. Marriott v. Dept. of Rev., 4 OTR 508 (1971)

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.