Chapter 358

 

      358.475 to 358.565

 

NOTES OF DECISIONS

 

      These sections are not tax laws which under ORS 305.410 can be reviewed only by the Tax Court. Multnomah County v. Talbot, 56 Or App 235, 641 P2d 617 (1982), aff’d 294 Or 478, 657 P2d 684 (1983)

 

ATTY. GEN. OPINIONS: Proper assessment date for property classified as historic property, (1977) Vol 38, p 995

 

      358.480

 

NOTES OF DECISIONS

 

      Historic property is “currently listed” if listed at time of event referenced in particular statutory provision. Multnomah County v. Talbot, 56 Or App 235, 641 P2d 617 (1982), aff’d 294 Or 478, 657 P2d 684 (1983)

 

      358.499

 

NOTES OF DECISIONS

 

      Historic property specially assessed for tax year beginning before July 1, 1994, is subject to statutes adopted after December 31, 1992, that govern disqualification from special assessment. Haynie v. Department of Revenue, 19 OTR 488 (2008)

 

      358.540

 

NOTES OF DECISIONS

 

      Historic property specially assessed under statutes in effect on December 31, 1992, is subject to disqualification from special assessment at end of statutory period. Haynie v. Department of Revenue, 19 OTR 488 (2008)

 

      358.905 to 358.955

 

LAW REVIEW CITATIONS: 25 EL 463 (1995)