Oregon Revised Statutes

Or. Rev. Stat. § 310.232 (2026)

Subtraction of urban renewal increment from assessed value

✓ current as of May 2026

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310.232 Subtraction of urban renewal increment from assessed value. The assessed value of taxable property of a taxing district shall be further adjusted by the assessor for purposes of determining the district’s amount of taxes before compression under ORS 310.242 by subtracting any assessed value in the district attributable to an urban renewal increment in the district. [1997 c.541 §31]

Notes of Decisions

Cited in 1 case, 2001–2001 · leading case: Shilo Inn Portland/205, LLC v. Multnomah Cnty., 36 P.3d 954 (Or. 2001).

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Shilo Inn Portland/205, LLC v. Multnomah Cnty., 36 P.3d 954 (Or. 2001). “236(4)(b); ORS 310.232. As in the pre-Measure 50 scheme, excluding the increment in calculating the statutory tax rate and then imposing that rate on the assessed value of *114 property in the district again results in the generation of “excess” funds (that is, funds in excess…”

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