OAR 150-308-0690: Centrally Assessed Property — Appraisal Guidelines
Edition: Current OARD snapshotEffective: 2016-09-01Last verified: 2026-09-07
The 2009 Western States Association of Tax Administrators Appraisal Handbook: Unit Valuation of Centrally Assessed Properties is adopted as the official valuation guide for property assessed by the Oregon Department of Revenue under ORS 308.505 to 308.665 for ad valorem tax purposes. [Publications: Contact the Oregon Department of Revenue for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule pursuant to ORS 183.360(2) and 183.355(1)(b).]
Official history and status
Statutory/Other Authority: ORS 305.100 & 308.655
Statutes/Other Implemented: ORS 308.655
History: Renumbered from 150-308.655, REV 59-2016, f. 8-13-16, cert. ef. 9-1-16 Renumbered from 150-308.205-(B), REV 11-2010, f. 7-23-10, cert. ef. 7-31-10 RD 2-1990, f. & cert. ef. 3-15-90 TC 17-1979, f. 12-20-79, cert. ef. 12-31-79
This rule cites
- ORS 308.505 — resolved
- 308.665 — resolved
- this rule — target_record_not_published
- ORS 183.360(2) — resolved
- 183.355(1)(b) — resolved
Cited by
Official source: https://secure.sos.state.or.us/oard/