Department of Revenue declaratory rulings
- • judicial review
Any group or organization representing owners of farm properties may petition the Department of Revenue under ORS 305.105 (Declaratory rulings by department) for a declaratory ruling with respect to rules promulgated under ORS 308A.092 (Establishing value for farm use) and 308A.095 (County board of review to advise assessor on income-approach factors) and may obtain judicial review of the declaratory ruling in the manner provided by ORS 305.445 (Appeals to Supreme Court). [Formerly 308.360]
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.