OAR 150-308-0370: Determining Taxable Value for Assessment Charges on Property Exempt from Taxation

Edition: Current OARD snapshotEffective: 2016-09-01Last verified: 2026-09-07

If a property that is exempt from ad valorem taxation is subject to assessment charges, the assessor shall determine the maximum amount of assessment charges by using the real market value of the property.

Official history and status

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 308.232

History: Renumbered from 150-308.232, REV 57-2016, f. 8-13-16, cert. ef. 9-1-16 RD 8-1991, f. 12-30-91, cert. ef. 12-31-91

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Official source: https://secure.sos.state.or.us/oard/