The Department of Revenue shall prescribe rules implementing the provisions of ORS 308.712 (1)(a). The department may prescribe any other rules necessary to administer the provisions of ORS 308.701 to 308.724, including rules establishing one or more alternative methods for determining the specially assessed value of multiunit rental housing under ORS 308.712 (1)(c).
ORS 308.724
Applied in 1 court decision — leading case Dept. of Rev. v. Butte Creek Associates I (2006)
Most recently applied in Dept. of Rev. v. Butte Creek Associates I (July 2006)
2001 c.605 §9
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.