ORS
308A.104¹
Construction of provisions governing value for farm use
ORS 308A.092 (Establishing value for farm use) and 308A.095 (County board of review to advise assessor on income-approach factors) shall be construed liberally to effectuate their intended purpose. However, except as expressly provided and to the extent necessary to carry out their terms, nothing contained in ORS 308A.092 (Establishing value for farm use) and 308A.095 (County board of review to advise assessor on income-approach factors) shall be construed to alter or modify, by implication or otherwise, any of the tax laws of this state. [Formerly 308.365]
1 Legislative Counsel Committee, CHAPTER 308A—Land Special Assessments, https://www.oregonlegislature.gov/bills_laws/Archive/2007ors308A.pdf (2007) (last accessed Feb. 12, 2009).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Statutes, Cumulative Supplement - 2007, Chapter 308A, https://www.oregonlegislature.gov/bills_laws/ors/308aano.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. Currency Information
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. Currency Information