ORS § 308.166

Current through 2024 Regular Session legislation effective June 6, 2024
Section 308.166 - Ordering provisions when property is subject to multiple special determinations of value
(1) If the maximum assessed value of property is subject to adjustment under both ORS 308.153 and 308.156, the maximum assessed value must first be determined under ORS 308.153 and then further adjusted under ORS 308.156.
(2) If the maximum assessed value of property is subject to adjustment under both ORS 308.153 and 308.159, the maximum assessed value must first be determined under ORS 308.153 and then further adjusted under ORS 308.159.
(3) If the maximum assessed value of property is subject to adjustment under both ORS 308.156 and 308.159, the maximum assessed value must first be determined under ORS 308.156 and then further adjusted under ORS 308.159.
(4) If the maximum assessed value of property is subject to adjustment under all of ORS 308.153, 308.156 and 308.159, the maximum assessed value must first be determined under subsection (1) of this section and then further adjusted under ORS 308.159.
(5) If the maximum assessed value of property is subject to adjustment for fire or act of God, the maximum assessed value must first be determined under ORS 308.146(5)(a) and then may be adjusted as provided in subsections (1) to (4) of this section.
(6) If the maximum assessed value of property is subject to adjustment for demolition or removal of a building, the maximum assessed value must first be determined under ORS 308.146(8)(a) and then may be adjusted as provided in subsections (1) to (4) of this section.

ORS 308.166

Amended by 2015 Ch. 480,§ 3, eff. 1/1/2016.
1997 c.541 §17; 1999 c.1003 §6; 2003 c. 30, § 1; 2009 c. 443, § 2