Oregon Revised Statutes

Or. Rev. Stat. § 308.166 (2026)

Ordering provisions when property is subject to multiple special determinations of value

✓ current as of May 2026

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308.166 Ordering provisions when property is subject to multiple special determinations of value. (1) If the maximum assessed value of property is subject to adjustment under both ORS 308.153 and 308.156, the maximum assessed value must first be determined under ORS 308.153 and then further adjusted under ORS 308.156.

(2) If the maximum assessed value of property is subject to adjustment under both ORS 308.153 and 308.159, the maximum assessed value must first be determined under ORS 308.153 and then further adjusted under ORS 308.159.

(3) If the maximum assessed value of property is subject to adjustment under both ORS 308.156 and 308.159, the maximum assessed value must first be determined under ORS 308.156 and then further adjusted under ORS 308.159.

(4) If the maximum assessed value of property is subject to adjustment under all of ORS 308.153, 308.156 and 308.159, the maximum assessed value must first be determined under subsection (1) of this section and then further adjusted under ORS 308.159.

(5) If the maximum assessed value of property is subject to adjustment for fire or act of God, the maximum assessed value must first be determined under ORS 308.146 (5)(a) and then may be adjusted as provided in subsections (1) to (4) of this section.

(6) If the maximum assessed value of property is subject to adjustment for demolition or removal of a building, the maximum assessed value must first be determined under ORS 308.146 (8)(a) and then may be adjusted as provided in subsections (1) to (4) of this section. [1997 c.541 §17; 1999 c.1003 §6; 2003 c.30 §1; 2009 c.443 §2; 2015 c.480 §3]

308.170 [1983 c.259 §2; renumbered 223.878 in 1987]

ASSESSMENT ROLL; METHOD OF ASSESSMENT

Notes of Decisions

Cited in 4 cases, 2010–2016 · leading case: Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016).

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Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016). · cites it 2× “29 The only other discussion by the department of omitted property provisions and MAV is with respect to the provisions of ORS 308.166. The department points out that this statute states that if MAV adjustments are authorized under both ORS 308.”

Force v. Jackson Cnty. Assessor (Or. T.C. 2016). “142 to ORS 308.166 for the 1997–98 tax year, Measure 50 provides that the assessed value of property shall be the lesser of the real market value and the maximum assessed value.”

Banducci v. Douglas Cnty. Assessor, Tc-Md 090069c (or.tax 9-23-2010) (Or. T.C. 2010). “142 through ORS 308.166. 5 Prior to M50, a property was taxed at its RMV.”

Roberge v. Dept. of Rev., 20 Or. Tax 423 (Or. T.C. 2012). “146 through ORS 308.166, and in particular what is generally referred to as the changed property ratio (CPR).”

— Or. Rev. Stat. § 308.166(1) — 1 case

Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016). “29 The only other discussion by the department of omitted property provisions and MAV is with respect to the provisions of ORS 308.166. The department points out that this statute states that if MAV adjustments are authorized under both ORS 308.”

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