Statutes, codes, and regulations
Oregon Administrative Code
Chapter 150 - DEPARTMENT OF REVENUE
Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION
Section 150-308-0180 - Definition of Affected

Or. Admin. Code § 150-308-0180

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Current through Register Vol. 63, No. 12, December 1, 2024
Section 150-308-0180 - Definition of Affected

"Affected property" means property that is subject to one or more of the following events: partitioned or subdivided; added to the account as omitted property; rezoned and used consistent with the rezoning; disqualified from a special assessment, exemption, or partial exemption.

Or. Admin. Code § 150-308-0180

REV 4-1998, f. & cert. ef. 6-30-98; Renumbered from 150-308.156(5), REV 58-2016, f. 8-13-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 308.156