Or. Rev. Stat. § 308.166
Ordering provisions when property is subject to multiple special determinations of value
Oregon · Oregon Revised Statutes Chapter 308 — Assessment of Property for Taxation · Status: effective
Cite this
- Citation
- Or. Rev. Stat. § 308.166, Ordering provisions when property is subject to multiple special determinations of value, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2493813
- Permanent ID
ys:prov:2493813@1- SHA-256
813486b0f4194a4a19a3f89e32e8ed9b3979e28c9f7162a6d439721676dd593d
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(1) If the maximum assessed value of property is subject to adjustment under both ORS 308.153 and 308.156, the maximum assessed value must first be determined under ORS 308.153 and then further adjusted under ORS 308.156.
(2) If the maximum assessed value of property is subject to adjustment under both ORS 308.153 and 308.159, the maximum assessed value must first be determined under ORS 308.153 and then further adjusted under ORS 308.159.
(3) If the maximum assessed value of property is subject to adjustment under both ORS 308.156 and 308.159, the maximum assessed value must first be determined under ORS 308.156 and then further adjusted under ORS 308.159.
(4) If the maximum assessed value of property is subject to adjustment under all of ORS 308.153, 308.156 and 308.159, the maximum assessed value must first be determined under subsection (1) of this section and then further adjusted under ORS 308.159.
(5) If the maximum assessed value of property is subject to adjustment for fire or act of God, the maximum assessed value must first be determined under ORS 308.146 (5)(a) and then may be adjusted as provided in subsections (1) to (4) of this section.
(6) If the maximum assessed value of property is subject to adjustment for demolition or removal of a building, the maximum assessed value must first be determined under ORS 308.146 (8)(a) and then may be adjusted as provided in subsections (1) to (4) of this section.