OAR 150-309-0150: Contents of Board Order for Property not Specially Assessed

(1) Orders issued by the property value appeals board for property that is not specially assessed must contain the following information when the petitioner has appealed the real market value of the property: (a) The real market value of each component (land, improvements, manufactured structure) and the total real market value of the property on the current tax roll. (b) The real market value of each component (land, improvements, manufactured structure) and the total real market value of the property as found by the board. (c) The real market value of the exception on the current tax roll, if applicable. (d) The real market value of the exception as found by the board, if applicable. (e) The total maximum assessed value of the property on the current tax roll. (f) The total maximum assessed value as found by the board. (g) The total assessed value on the current tax roll. (h) The total assessed value as found by the board. (2) Orders issued by the property value appeals board for property that is not specially assessed must contain the following information when the petitioner has appealed the assessed value of the property, but has not appealed the real market value of the property: (a) The total maximum assessed value of the property on the current tax roll. (b) The total maximum assessed value as found by the board. (c) The total assessed value on the current tax roll. (d) The total assessed value as found by the board.