ORS 358.545: Rules.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
The Director of the Department of Revenue and the State Historic Preservation Officer shall adopt rules within their areas of expertise as necessary to carry out the purposes of ORS 358.480 to 358.545. [1975 c.514 §11; 1995 c.5 §16; 1995 c.693 §13; 2001 c.540 §17; 2009 c.892 §17; 2025 c.209 §13] 358.545. The Director of the Department of Revenue and the State Historic Preservation Officer shall adopt rules within their areas of expertise as necessary to carry out the purposes of special assessment under ORS 358.480 to 358.545.
Official history and status
History: Note: The amendments to 358.545 by section 13, chapter 209, Oregon Laws 2025, apply to applications for classification and special assessment under 358.480 to 358.545 filed on or after September 26, 2025, for property tax years beginning on or after July 1, 2026. See section 22, chapter 209, Oregon Laws 2025. The text that applies to applications for classification and special assessment under 358.480 to 358.545 filed before September 26, 2025, for property tax years beginning before July 1, 2026, is set forth for the user’s convenience. Note: See second note under 358.475.
Administrative rules citing this section
- OAR 736-050-0001: Procedural Rules: Authority, Purpose and Policy — authority
- OAR 736-050-0100: Special Assessment of Historic Property — authority
- OAR 736-050-0105: Definitions — authority
- OAR 736-050-0111: Application for the Special Assessment of Historic Property Program — implements
- OAR 736-050-0111: Application for the Special Assessment of Historic Property Program — authority
- OAR 736-050-0112: Requirement for Owner Expenditure — authority
- OAR 736-050-0120: Owner and SHPO Responsibilities — authority
- OAR 736-050-0125: Changes and Alterations to Properties Approved for Special Assessment — authority
- OAR 736-050-0135: Removal of Special Assessments — authority
- OAR 736-050-0140: Appeal Process — authority
This rule cites
- ORS 358.480 — resolved
- 358.545 — resolved
Cited by
- ORS 197.772: Historic property; consent for designation; portable cooling devices allowed.
- ORS 310.165: Partially exempt or specially assessed property; treatment of additional taxes imposed upon disqualification from special assessment or exemption.
- ORS 311.280: Payment of taxes on part of property assessed as one parcel; division; when division not allowed; division between manufactured structure and parcel.
- ORS 358.475: Policy.
- ORS 358.480: Definitions for ORS 358.480 to 358.545.
- ORS 358.487: Application for classification and special assessment of commercial property as historic property; reapplication for additional consecutive term; fee; rules.
- ORS 358.490: Review and approval of application; withdrawal; amendment of plan.
- ORS 358.495: Notice of approval or denial; notice of classification and special assessment; installation of plaque; contested case hearing and final order.
- ORS 358.499: Applicability and sunset provisions for classification and special assessment.
- ORS 358.500: Reporting requirement; work approval.
- ORS 358.505: Determination of specially assessed value, maximum assessed value and assessed value of historic property; appeals.
- ORS 358.509: Review of continued qualification of historic property by State Historic Preservation Officer.
- ORS 358.515: Disqualification for classification and special assessment; notice.
- ORS 358.525: Imposition of additional taxes, interest and penalties upon disqualification; exceptions.
- ORS 358.528: Application for change from historic property special assessment to another program to be acted upon unless withdrawn.
- ORS 358.543: Assessment of new construction and additions.
- ORS 358.565: State Historic Preservation Officer.
- ORS 358.674: Types of property for which historic preservation loan may be made.
- ORS 447.145: Standards for fixtures; exemptions; rules.
- ORS 527.710: Duties and powers of board; rules; inventory for resource protection; consultation with other agencies required.
- OAR 736-050-0001: Procedural Rules: Authority, Purpose and Policy
- OAR 736-050-0100: Special Assessment of Historic Property
- OAR 736-050-0111: Application for the Special Assessment of Historic Property Program
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors358.html