Or. Admin. R. 150-308-0690

Current through Register Vol. 63, No. 6, June 1, 2024

Section 150-308-0690 - Centrally Assessed Property - Appraisal Guidelines

The 2009 Western States Association of Tax Administrators Appraisal Handbook: Unit Valuation of Centrally Assessed Properties is adopted as the official valuation guide for property assessed by the Oregon Department of Revenue under ORS 308.505 to 308.665 for ad valorem tax purposes.

TC 17-1979, f. 12-20-79, cert. ef. 12-31-79; RD 2-1990, f. & cert. ef. 3-15-90; Renumbered from 150-308.205-(B), REV 11-2010, f. 7-23-10, cert. ef. 7-31-10; Renumbered from 150-308.655, REV 59-2016, f. 8-13-16, cert. ef. 9/1/2016

Publications: Contact the Oregon Department of Revenue for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule pursuant to ORS 183.360(2) and 183.355(1)(b).

Stat. Auth.: ORS 305.100, 308.655

Stats. Implemented: ORS 308.655