Oregon Revised Statutes
Or. Rev. Stat. § 478.130 (2026)
Certain structures subject to fire damage to be added to tax rolls
✓ current as of May 2026
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478.130 Certain structures subject to fire damage to be added to tax rolls. Any land upon which structures subject to damage by fire have been built shall be added to the assessment roll for the tax year beginning July 1 following the calendar year in which construction on the structure was begun. [1973 c.337 §4; 1993 c.270 §68]