Statutes, codes, and regulations
Oregon Revised Statutes
Title 38 - PROTECTION FROM FIREChapter 478 - RURAL FIRE PROTECTION DISTRICTS
FORMATION
Section 478.130 - Certain structures subject to fire damage to be added to tax rolls

ORS § 478.130

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Current through 2024 Regular Session legislation effective April 17, 2024
Section 478.130 - Certain structures subject to fire damage to be added to tax rolls

Any land upon which structures subject to damage by fire have been built shall be added to the assessment roll for the tax year beginning July 1 following the calendar year in which construction on the structure was begun.

ORS 478.130

1973 c.337 §4; 1993 c.270 §68