Section 308.275 - Use of reproduction cost or prices and costs in determining assessed values.

OR Rev Stat § 308.275 (2019) (N/A)

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(2) If any county assessor uses reproduction costs as one of the means of determining the assessed value of real or personal property, the reproduction costs shall be computed on the basis of the construction costs of the year so specified by the Department of Revenue.

(3) If any county assessor uses the prices and costs prevailing in any year as a basis for determining assessed values for any classes of property, the prices and costs for the same year shall be applied uniformly in the assessment of all property of the same class in the county. [Amended by 1981 c.804 §43; 1985 c.613 §19; 1991 c.459 §106; 1997 c.541 §167]

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Section 308.270 - Public lands sold or contracted to be sold to be placed on assessment roll; obtaining list of such lands and of final certificates issued.

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Section 308.285 - Requiring taxpayer to furnish list of taxable property.

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