Oregon Revised Statutes
Or. Rev. Stat. § 308.159 (2026)
Lot line adjustments
✓ current as of May 2026
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308.159 Lot line adjustments. If a lot line adjustment is made with respect to property, the maximum assessed value of the property may be adjusted to reflect the lot line adjustment, but the total maximum assessed value of all property affected by the lot line adjustment may not exceed the total maximum assessed value of the affected property determined under ORS 308.146, or, if applicable, under ORS 308.153 or 308.156. [1997 c.541 §15; 1999 c.21 §16]
Notes of Decisions
Cited in 1
case, 2016–2016 · leading case: Force v. Jackson Cnty. Assessor (Or. T.C. 2016).
Force v. Jackson Cnty. Assessor (Or. T.C. 2016). “/// /// /// /// /// /// FINAL DECISION TC-MD 150290D 8 IT IS FURTHER DECIDED that the county shall correct the assessment and tax rolls to properly state Plaintiff’s Account 10999493 under ORS 308.159. Dated this day of January 2016.”
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