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Or. Rev. Stat. § 308A.110

Real property improvements and machinery not subject to farm use special assessment

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      308A.110 Real property improvements and machinery not subject to farm use special assessment. Except for property that is exempt or specially assessed under other provisions of law, real property improvements and machinery or other personal property on, attached to or in any other respect connected with property subject to assessment under ORS 308A.050 to 308A.128, including property used in operations that constitute farm use operations, shall have an assessed value determined under ORS 308.146. Real property improvements and machinery and personal property may not be assessed as provided in ORS 308A.050 to 308A.128. [1999 c.314 §21]

 

(Disqualification)

Notes of Decisions
Cited in 2 cases, 2001–2011 · leading case: Miller v. Department of Revenue
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Miller v. Department of Revenue (2001) ortc “4 See ORS 308A.110. Consequently, taxpayers’ argument that the omission of the bam from taxation amounts only to an undervaluation fails for lack of supporting legal authority.”
Port of Morrow v. Morrow County Assessor, Tc-Md 091456d (or.tax 2-28-2011) (2011) ortc “709(5) includes statutes on a similar subject, specifically ORS 308A.110 which addresses circumstances in which additional taxes imposed by ORS 308A.”
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