Applied in 1 court decision — leading case Gray v. Dept. of Rev. (2018)
Most recently applied in Gray v. Dept. of Rev. (December 2018)
Formerly 307.310; 1993 c.777 §3; 1995 c.748 §8
The assessor shall list and evaluate all real properties exempt from taxation under ORS 307.090, 307.120, 307.130, 307.140, 307.147, 307.150 and 307.160 and summarize the valuations of such properties in connection with the published summary of each year of assessed valuations of taxable properties of the county.
(Public Properties)
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.