OAR 150-308-0690
Centrally Assessed Property — Appraisal Guidelines
The 2009 Western States Association of Tax Administrators Appraisal Handbook: Unit Valuation of Centrally Assessed Properties is adopted as the official valuation guide for property assessed by the Oregon Department of Revenue under ORS 308.505 to 308.665 for ad valorem tax purposes.
[Publications: Contact the Oregon Department of Revenue for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule pursuant to ORS 183.360(2) and 183.355(1)(b).]
Amendment history
Renumbered from 150-308.655, REV 59-2016, f. 8-13-16, cert. ef. 9-1-16
Source: view the official text
Cited by 1
In this chapter (40 sections)
- 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
- 150-308-0530 · Defining “Communication Services”
- 150-308-0540 · Assessment of Properties of Designated Utilities and…
- 150-308-0550 · Property Used for Guide Service
- 150-308-0560 · Confidentiality of Appraisals of Designated Utilities…
- 150-308-0570 · Computation of Changed Property Ratio for Centrally…
- 150-308-0580 · Allocation of Mobile Aircraft Property Value
- 150-308-0585 · Procedure for Determining Oregon Property Value for…
- 150-308-0590 · Allocation of Centrally Assessed Electric Company…
- 150-308-0592 · Defining Electrical Inspection for Community Solar
- 150-308-0595 · Allocation of Centrally Assessed Gas Distribution…
- 150-308-0600 · Allocation of Centrally Assessed Pipeline Company…
- 150-308-0605 · Allocation of Centrally Assessed Railroad Company…
- 150-308-0610 · Allocation of Centrally Assessed Communication Company…
- 150-308-0615 · Allocation of Centrally Assessed Water Transportation…
- 150-308-0660 · Unit Valuation of Centrally Assessed Properties
- 150-308-0670 · Contents of the Utility Assessment Roll
- 150-308-0680 · Contents of Department’s Journal
- 150-308-0690 · Centrally Assessed Property — Appraisal Guidelines
- 150-308-0695 · Removal of Certain Elected Exempt Property from…
- 150-308-0700 · Qualification of Property for Special Assessment as…
- 150-308-0710 · Application and Election Process for Government…
- 150-308-0720 · Special Assessment of Government Restricted Multiunit…
- 150-308-0730 · Special Assessment Disqualification Process
- 150-308-0740 · Process for Voluntary Disqualification from Special…
- 150-308-0750 · Payment of Taxes on Manufactured Structure That Allows…
- 150-308-0760 · Manufactured Structure Classified as Real or Personal…
- 150-308-0770 · Real and Personal Manufactured Dwellings to be Assessed…
- 150-308-1010 · Farm Use Definitions, Inactivity Due to Illness, and…
- 150-308-1020 · Disposal by donation to a local food bank or school
- 150-308-1030 · Assessment of Farmlands Within Exclusive Farm Use (EFU)…
- 150-308-1040 · Assessment of Farmlands Outside of Exclusive Farm Use…
- 150-308-1050 · Gross Income Requirement
- 150-308-1060 · Wasteland
- 150-308-1070 · Acquired Land as Part of Farming Unit
- 150-308-1080 · Valuation of Certain Agricultural Land to Reflect Value…
- 150-308-1090 · Calculation of MSAV When SAV Soil Classification is…
- 150-308-1100 · Disqualification of Exclusive Farm Use Farmland; Site…