Statutes, codes, and regulations
Oregon Administrative Code
Chapter 150 - DEPARTMENT OF REVENUE
Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION
Section 150-308-0330 - Contents of Assessment Roll for Condominiums

Or. Admin. Code § 150-308-0330

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Current through Register Vol. 63, No. 12, December 1, 2024
Section 150-308-0330 - Contents of Assessment Roll for Condominiums

For purposes of the assessment roll for condominiums, the land, buildings, structures and improvements are to be considered together as a single value for the real market value. Where appropriate, the land, buildings, structures and improvements are to be considered together as a single value for the assessed value.

Or. Admin. Code § 150-308-0330

RD 8-1992, f. 12-29-92, cert. ef. 12-31-92; Renumbered from 150-308.215(1)(g), REV 57-2016, f. 8-13-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 308.215