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).]

Statutory/Other Authority

ORS 305.100 & 308.655

Statutes/Other Implemented

ORS 308.655

History

Renumbered from 150-308.655, REV 59-2016, f. 8-13-16, cert. ef. 9-1-16
Renumbered from 150-308.205-(B), REV 11-2010, f. 7-23-10, cert. ef. 7-31-10
RD 2-1990, f. & cert. ef. 3-15-90
TC 17-1979, f. 12-20-79, cert. ef. 12-31-79