When the Property Value Appeals Board, the Department of Revenue, or the tax court issues a final order correcting the real market value of property that includes both land and improvements, and the final order corrects only the land component or only the improvement component, ORS 309.115 only applies to the component corrected as a result of the appeal.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 309.115

History

REV 38-2024, minor correction filed 06/25/2024, effective 06/25/2024
Renumbered from 150-309.115(1)-(C), REV 26-2016, f. 8-12-16, cert. ef. 9-1-16
REV 6-2003, f. & cert. ef. 12-31-03