Chapter 358

358.475 to 358.565

NOTES OF DECISIONS

These sections are not tax laws which under ORS 305.410 can be reviewed only by the Tax Court. Multnomah County v. Talbot, 56 Or App 235, 641 P2d 617 (1982), aff’d 294 Or 478, 657 P2d 684 (1983)

ATTY. GEN. OPINIONS: Proper assessment date for property classified as historic property, (1977) Vol 38, p 995

358.480

NOTES OF DECISIONS

Historic property is “currently listed” if listed at time of event referenced in particular statutory provision. Multnomah County v. Talbot, 56 Or App 235, 641 P2d 617 (1982), aff’d 294 Or 478, 657 P2d 684 (1983)

358.485

NOTE: Repealed as of January 1, 2002; but see sec. 27, c. 540, Oregon Laws 2001

NOTES OF DECISIONS

Property must be listed on National Register of Historic Places at time application for historic status is made to be considered “historic property” under this section. Multnomah County v. Talbot, 56 Or App 235, 641 P2d 617 (1982), aff’d 294 Or 478, 657 P2d 684 (1983)

358.499

NOTES OF DECISIONS

Historic property specially assessed for tax year beginning before July 1, 1994, is subject to statutes adopted after December 31, 1992, that govern disqualification from special assessment. Haynie v. Department of Revenue, 19 OTR 488 (2008)

358.540

NOTES OF DECISIONS

Historic property specially assessed under statutes in effect on December 31, 1992, is subject to disqualification from special assessment at end of statutory period. Haynie v. Department of Revenue, 19 OTR 488 (2008)

358.905 to 358.955

LAW REVIEW CITATIONS: 25 EL 463 (1995)