ORS 308.166: Ordering provisions when property is subject to multiple special determinations of value.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
(1) If the maximum assessed value of property is subject to adjustment under both ORS 308.153 and 308.156, the maximum assessed value must first be determined under ORS 308.153 and then further adjusted under ORS 308.156. (2) If the maximum assessed value of property is subject to adjustment under both ORS 308.153 and 308.159, the maximum assessed value must first be determined under ORS 308.153 and then further adjusted under ORS 308.159. (3) If the maximum assessed value of property is subject to adjustment under both ORS 308.156 and 308.159, the maximum assessed value must first be determined under ORS 308.156 and then further adjusted under ORS 308.159. (4) If the maximum assessed value of property is subject to adjustment under all of ORS 308.153, 308.156 and 308.159, the maximum assessed value must first be determined under subsection (1) of this section and then further adjusted under ORS 308.159. (5) If the maximum assessed value of property is subject to adjustment for fire or act of God, the maximum assessed value must first be determined under ORS 308.146 (5)(a) and then may be adjusted as provided in subsections (1) to (4) of this section. (6) If the maximum assessed value of property is subject to adjustment for demolition or removal of a building, the maximum assessed value must first be determined under ORS 308.146 (8)(a) and then may be adjusted as provided in subsections (1) to (4) of this section. [1997 c.541 §17; 1999 c.1003 §6; 2003 c.30 §1; 2009 c.443 §2; 2015 c.480 §3]
This rule cites
- ORS 308.153 — resolved
- 308.156 — resolved
- ORS 308.156 — resolved
- 308.159 — resolved
- ORS 308.159 — resolved
- ORS 308.146 — resolved
Cited by
- ORS 308.146: Determination of maximum assessed value and assessed value; reduction in maximum assessed value following property destruction; effect of conservation or highway scenic preservation easement.
- ORS 308.149: Definitions for ORS 308.149 to 308.166.
- ORS 308.162: Property tax account modifications.
- ORS 308.232: Property to be valued at 100 percent real market value and assessed at assessed value.
- ORS 308.707: Valuation of multiunit rental property subject to special assessment.
- OAR 150-308-0200: Rezoned Property — Calculating Maximum Assessed Value (MAV)
- OAR 150-308-0720: Special Assessment of Government Restricted Multiunit Rental Housing Property
- OAR 150-311-0240: Procedure to Correct MAV When Square Footage Error Exists
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors308.html