ORS 358.545¹

The Director of the Department of Revenue and the State Historic Preservation Officer shall adopt rules within their areas of expertise as necessary to carry out the purposes of special assessment under ORS 358.487 (Application for classification and special assessment as historic property) to 358.543 (Assessment of new construction and additions). [1975 c.514 §11; 1995 c.5 §16; 1995 c.693 §13; 2001 c.540 §17; 2009 c.892 §17]

Notes of Decisions

These sec­tions are not tax laws which under ORS 305.410 (Authority of court in tax cases within its jurisdiction) can be reviewed only by the Tax Court. Multnomah County v. Talbot, 56 Or App 235, 641 P2d 617 (1982), aff’d 294 Or 478, 657 P2d 684 (1983)

Atty. Gen. Opinions

Proper assess­ment date for prop­erty classified as historic prop­erty, (1977) Vol 38, p 995

1 Legislative Counsel Committee, CHAPTER 358—Oregon Historical and Heritage Agencies, Programs and Tax Provisions; Museums; Local Symphonies and Bands; Archaeological Objects and Sites, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors358.­html (2019) (last ac­cessed May 16, 2020).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2019, Chapter 358, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano358.­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