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.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 308.215

History

Renumbered from 150-308.215(1)(g), REV 57-2016, f. 8-13-16, cert. ef. 9-1-16
RD 8-1992, f. 12-29-92, cert. ef. 12-31-92