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OAR 150-308-0300

Valuation Review of State-appraised Industrial Property.

Official textus-or/regssecure.sos.state.or.uslast amended
Summarize

# (1)

(1) The department may conduct valuation reviews of state-appraised industrial properties to verify the accuracy of the property's real market value and maximum assessed value.

# (2)

(2) Valuation reviews will follow procedures adopted by the Department of Revenue.

# (3)

(3) The real market value and maximum assessed value of a property may change for the current year and previous years following the requirements in ORS 311.205 and 311.216, as a result of the valuation review.

# (4)

(4) The real market value and maximum assessed value of a property may change for subsequent tax years if the result of the valuation review is a change in valuation judgment.

# (5)

(5) This rule is effective January 1, 2016.

Amendment history

Renumbered from 150-308.205-(H), REV 57-2016, f. 8-13-16, cert. ef. 9-1-16

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In this chapter (40 sections)
  1. 150-308-0110 · Reduction of Maximum Assessed Value (MAV) for Property…
  2. 150-308-0120 · Reduction of Maximum Assessed Value (MAV) When a…
  3. 150-308-0130 · Definitions
  4. 150-308-0140 · Computation of Changed Property Ratio for Centrally…
  5. 150-308-0150 · Net Capitalized Additions
  6. 150-308-0160 · Minor Construction
  7. 150-308-0170 · Establishing a Changed Property Ratio
  8. 150-308-0180 · Definition of Affected
  9. 150-308-0190 · Subdivided and Partitioned Property MAV
  10. 150-308-0200 · Rezoned Property — Calculating Maximum Assessed Value…
  11. 150-308-0210 · Omitted Property—Allocating Maximum Assessed Value (MAV)
  12. 150-308-0220 · Exemption, Partial Exemption or Special Assessment…
  13. 150-308-0230 · Calculation of Maximum Assessed Value (MAV) for Lot Line…
  14. 150-308-0240 · Real Property Valuation for Tax Purposes
  15. 150-308-0245 · Partial Exemptions and Special Assessments of Land
  16. 150-308-0250 · Derivation of Capital Structure and Discount Rates for…
  17. 150-308-0260 · Industrial Property Valuation for Tax Purposes
  18. 150-308-0270 · Valuation of Contaminated Property
  19. 150-308-0280 · Measuring Functional Obsolescence in Industrial Property
  20. 150-308-0290 · Effective Tax Rate
  21. 150-308-0300 · Valuation Review of State-appraised Industrial Property.
  22. 150-308-0310 · Real Market Value and Property Classification as Part of…
  23. 150-308-0320 · Property With Multiple Leases Assessed as One Parcel
  24. 150-308-0330 · Contents of Assessment Roll for Condominiums
  25. 150-308-0340 · Printout or Microfiche Required When Assessment and Tax…
  26. 150-308-0350 · Filing Requirements for Certain Delayed Annexations by…
  27. 150-308-0355 · Filing Requirements for Boundary Changes
  28. 150-308-0360 · Appraisals of Real Property by Registered Appraisers
  29. 150-308-0370 · Determining Taxable Value for Assessment Charges on…
  30. 150-308-0380 · Appraisal of Real Property
  31. 150-308-0390 · Agricultural Land Devoted to Agricultural Purposes;…
  32. 150-308-0400 · Stipulation Procedures
  33. 150-308-0410 · Cancellation of Personal Property Assessments
  34. 150-308-0420 · Exemption of Watercraft Undergoing Repairs
  35. 150-308-0430 · Valuation of New Construction
  36. 150-308-0440 · Confidentiality — Returns of Taxable Property
  37. 150-308-0450 · Industrial Property Returns — Incomplete Returns and…
  38. 150-308-0470 · County Contractors Having Access to Confidential Records
  39. 150-308-0480 · Confidentiality of Property Tax Information for…
  40. 150-308-0490 · Appraisal and Valuation of Industrial Plants
Full table of contents →