Oregon Revised Statutes

Or. Rev. Stat. § 308.275 (2026)

Use of reproduction cost or prices and costs in determining assessed values

✓ current as of May 2026

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308.275 Use of reproduction cost or prices and costs in determining assessed values. (1) The Department of Revenue shall prescribe a base in terms of the construction costs of a specified year for the computation of reproduction costs.

(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]

308.280 [Amended by 1953 c.179 §2; 1967 c.78 §3; 1967 c.293 §9; 1969 c.561 §3; 1971 c.472 §1; 1975 c.764 §2; 1975 c.780 §6; 1977 c.884 §6; 1979 c.241 §47; 1979 c.692 §11c; 1981 c.804 §45; 1983 s.s. c.5 §5; repealed by 1991 c.96 §13 and 1991 c.459 §183]

308.281 [1981 c.364 §2; 1983 s.s. c.5 §5a; repealed by 1991 c.96 §13 and 1991 c.459 §183]

308.282 [1957 c.324 §7; 1981 c.804 §47; repealed by 1991 c.459 §183]

Notes of Decisions

Cited in 1 case, 1977–1977 · leading case: Price v. Dep't of Revenue, 7 Or. Tax 18 (Or. T.C. 1977).

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Price v. Dep't of Revenue, 7 Or. Tax 18 (Or. T.C. 1977). “In his appraisal, he took into account and made adjustment for types of contraction, the inclusion or noninclusion of fireplaces, the number of bedrooms, the type and quality of roofs, the type and quality of siding, the presence or nonpresence of brick trim (using the standard…”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.