Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 309 - PROPERTY VALUE APPEALS BOARD; RATIO STUDIESCOUNTY BOARDS OF PROPERTY TAX APPEALS
APPEALS OF VALUE
Section 309.150 - [Operative 7/1/2024] Appeals of personal property value upon summary or accelerated collection of taxes

ORS § 309.150

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Current through 2024 Regular Session legislation effective April 17, 2024
Section 309.150 - [Operative 7/1/2024] Appeals of personal property value upon summary or accelerated collection of taxes

Appeals of the value of personal property, on which the tax is required to be paid as provided in ORS 311.465 and 311.480, shall be heard by a board of property tax appeals in the same manner that other assessments of property are heard.

ORS 309.150

Amended by 2023 Ch. 29,§ 31, eff. 1/1/2024, op. 7/1/2024.
Amended by 1975 c.365 §2; 1981 c.804 §22; 1991 c.459 §201; 1995 c.226 §12; 1997 c.541 §238

The amendments to 309.150 by section 31, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, is set forth for the user's convenience.

This section is set out more than once due to postponed, multiple, or conflicting amendments.