2017 ORS 309.150¹
Appeals of personal property value upon summary or accelerated collection of taxes

Appeals of the value of personal property, on which the tax is required to be paid as provided in ORS 311.465 (Summary collection of tax on property about to be removed, sold, dissipated or destroyed) and 311.480 (Property tax due upon bankruptcy), shall be heard by a board of property tax appeals in the same manner that other assessments of property are heard. [Amended by 1975 c.365 §2; 1981 c.804 §22; 1991 c.459 §201; 1995 c.226 §12; 1997 c.541 §238]

Chapter 309

Law Review Cita­tions

5 EL 516 (1975)

1 Legislative Counsel Committee, CHAPTER 309—Board of Property Tax Appeals; Ratio Studies, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors309.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 309, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano309.­html (2017) (last ac­cessed Mar. 30, 2018).
 
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.