2007 ORS 478.130¹
Certain structures subject to fire damage to be added to tax rolls

Any land upon which structures subject to damage by fire have been built shall be added to the assessment roll for the tax year beginning July 1 following the calendar year in which construction on the structure was begun. [1973 c.337 §4; 1993 c.270 §68]

Chapter 478

Atty. Gen. Opinions

Propriety of office holding of a land owning nonresident elected director of a rural fire protec­tion district, (1975) Vol 37, p 873

Law Review Cita­tions

51 OLR 53 (1971)

1 Legislative Counsel Committee, CHAPTER 478—Rural Fire Protection Districts, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­478.­html (2007) (last ac­cessed Feb. 12, 2009).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 478, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­478ano.­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.