The Department of Revenue shall prescribe rules implementing the provisions of ORS 308.712 (Methods to determine specially assessed value) (1)(a). The department may prescribe any other rules necessary to administer the provisions of ORS 308.701 (Definitions for ORS 308.701 to 308.724) to 308.724 (Rules), including rules establishing one or more alternative methods for determining the specially assessed value of multiunit rental housing under ORS 308.712 (Methods to determine specially assessed value) (1)(c). [2001 c.605 §9]
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