Oregon Revised Statutes

Or. Rev. Stat. § 358.545 (2026)

Rules

✓ current as of May 2026
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      358.545 Rules. The Director of the Department of Revenue and the State Historic Preservation Officer shall adopt rules within their areas of expertise as necessary to carry out the purposes of ORS 358.480 to 358.545. [1975 c.514 §11; 1995 c.5 §16; 1995 c.693 §13; 2001 c.540 §17; 2009 c.892 §17; 2025 c.209 §13]

 

      Note: The amendments to 358.545 by section 13, chapter 209, Oregon Laws 2025, apply to applications for classification and special assessment under 358.480 to 358.545 filed on or after September 26, 2025, for property tax years beginning on or after July 1, 2026. See section 22, chapter 209, Oregon Laws 2025. The text that applies to applications for classification and special assessment under 358.480 to 358.545 filed before September 26, 2025, for property tax years beginning before July 1, 2026, is set forth for the user’s convenience.

      358.545. The Director of the Department of Revenue and the State Historic Preservation Officer shall adopt rules within their areas of expertise as necessary to carry out the purposes of special assessment under ORS 358.480 to 358.545.

 

      Note: See second note under 358.475.

Notes of Decisions
Cited in 3 cases, 1982–2002 · leading case: Multnomah Cnty. v. Talbot, 641 P.2d 617 (Or. Ct. App. 1982).
Multnomah Cnty. v. Talbot, 641 P.2d 617 (Or. Ct. App. 1982). · cites it 4× “ORS 358.545. Because he is an agency for APA purposes, the officer's classification decision in these cases would, under the APA, be an "order in other than a contested case.”
Waldo Block Partners v. Motion for Summary Jud., 16 Or. Tax 33 (Or. T.C. 2002). “475 to ORS 358.545” were intended to mean RMV. That conclusion is consistent with ORS 358.”
Multnomah Cnty. v. Dep't of Revenue, 15 Or. Tax 5 (Or. T.C. 1999). “475 to ORS 358.545 are the provisions that provide for classification and special assessment of historic property.”
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