Oregon Revised Statutes

Or. Rev. Stat. § 308.453 (2026)

Policy

✓ current as of May 2026

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308.453 Policy. The Legislative Assembly finds that it is in the public interest to encourage the rehabilitation of existing units in substandard condition and the conversion of transient accommodation to permanent residential units and the conversion of nonresidential structures to permanent residential units in order to make these units sound additions to the housing stock of the state. The Legislative Assembly further finds that cities and counties of this state should be enabled to establish and design programs to stimulate such rehabilitation and or conversion based on the incentive of a local property tax exemption, which is authorized under ORS 308.450 to 308.481. [1975 c.696 §1a; 1977 c.472 §2; 1979 c.768 §2; 1989 c.1051 §7]

308.455 [Repealed by 1975 c.365 §4]

Notes of Decisions

Cited in 1 case, 1999–1999 · leading case: Multnomah Cnty. v. Dep't of Revenue, 14 Or. Tax 536 (Or. T.C. 1999).

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Multnomah Cnty. v. Dep't of Revenue, 14 Or. Tax 536 (Or. T.C. 1999). “ORS 308.453. The legislature authorizes a limited tax levy where the governing *539 body “adopts” the provisions of ORS 308.”

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