OAR 150-308-0330
Contents of Assessment Roll for Condominiums
For purposes of the assessment roll for condominiums, the land, buildings, structures and improvements are to be considered together as a single value for the real market value. Where appropriate, the land, buildings, structures and improvements are to be considered together as a single value for the assessed value.
Amendment history
Renumbered from 150-308.215(1)(g), REV 57-2016, f. 8-13-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 150-308-0140 · Computation of Changed Property Ratio for Centrally…
- 150-308-0150 · Net Capitalized Additions
- 150-308-0160 · Minor Construction
- 150-308-0170 · Establishing a Changed Property Ratio
- 150-308-0180 · Definition of Affected
- 150-308-0190 · Subdivided and Partitioned Property MAV
- 150-308-0200 · Rezoned Property — Calculating Maximum Assessed Value…
- 150-308-0210 · Omitted Property—Allocating Maximum Assessed Value (MAV)
- 150-308-0220 · Exemption, Partial Exemption or Special Assessment…
- 150-308-0230 · Calculation of Maximum Assessed Value (MAV) for Lot Line…
- 150-308-0240 · Real Property Valuation for Tax Purposes
- 150-308-0245 · Partial Exemptions and Special Assessments of Land
- 150-308-0250 · Derivation of Capital Structure and Discount Rates for…
- 150-308-0260 · Industrial Property Valuation for Tax Purposes
- 150-308-0270 · Valuation of Contaminated Property
- 150-308-0280 · Measuring Functional Obsolescence in Industrial Property
- 150-308-0290 · Effective Tax Rate
- 150-308-0300 · Valuation Review of State-appraised Industrial Property.
- 150-308-0310 · Real Market Value and Property Classification as Part of…
- 150-308-0320 · Property With Multiple Leases Assessed as One Parcel
- 150-308-0330 · Contents of Assessment Roll for Condominiums
- 150-308-0340 · Printout or Microfiche Required When Assessment and Tax…
- 150-308-0350 · Filing Requirements for Certain Delayed Annexations by…
- 150-308-0355 · Filing Requirements for Boundary Changes
- 150-308-0360 · Appraisals of Real Property by Registered Appraisers
- 150-308-0370 · Determining Taxable Value for Assessment Charges on…
- 150-308-0380 · Appraisal of Real Property
- 150-308-0390 · Agricultural Land Devoted to Agricultural Purposes;…
- 150-308-0400 · Stipulation Procedures
- 150-308-0410 · Cancellation of Personal Property Assessments
- 150-308-0420 · Exemption of Watercraft Undergoing Repairs
- 150-308-0430 · Valuation of New Construction
- 150-308-0440 · Confidentiality — Returns of Taxable Property
- 150-308-0450 · Industrial Property Returns — Incomplete Returns and…
- 150-308-0470 · County Contractors Having Access to Confidential Records
- 150-308-0480 · Confidentiality of Property Tax Information for…
- 150-308-0490 · Appraisal and Valuation of Industrial Plants
- 150-308-0500 · Confidentiality of Industrial Plant Information
- 150-308-0510 · Definition of Destroyed or Damaged
- 150-308-0520 · Valuation of Nonprofit Homes for the Elderly