Or. Admin. Code § 150-309-0200

Current through Register Vol. 63, No. 12, December 1, 2024

Section 150-309-0200 - Adjudicated Value Applied to Component Appealed

When the Property Value Appeals Board, the Department of Revenue, or the tax court issues a final order correcting the real market value of property that includes both land and improvements, and the final order corrects only the land component or only the improvement component, ORS 309.115 only applies to the component corrected as a result of the appeal.

Or. Admin. Code § 150-309-0200

REV 6-2003, f. & cert. ef. 12-31-03; Renumbered from 150-309.115(1)-(C), REV 26-2016, f. 8-12-16, cert. ef. 9/1/2016; REV 38-2024, minor correction filed 06/25/2024, effective 6/25/2024

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 309.115