ORS
305.287¹
Determination of real market value of property tax account or components
Whenever a party appeals the real market value of one or more components of a property tax account, or accounts that constitute a unit of property within the meaning of ORS 310.160 (Unit of property) (1), any other party to the appeal may seek a determination from the body or tribunal of the total real market value of the unit of property, the real market value of any or all of the other components of the tax account or the unit of property, or both. [2011 c.397 §2; 2015 c.37 §1]
1 Legislative Counsel Committee, CHAPTER 305—Administration of Revenue and Tax Laws; Appeals, https://www.oregonlegislature.gov/bills_laws/ors/ors305.html (2019) (last accessed May 16, 2020).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Statutes, Cumulative Supplement - 2019, Chapter 305, https://www.oregonlegislature.gov/bills_laws/ors/ano305.html (2019) (last accessed May 16, 2020).
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