GroundRules
ORS 308.885: Determination of real market value of manufactured structure without physical appraisal.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 308 — Assessment of Property for Taxation
Each year that a physical appraisal is not made of a manufactured structure, the assessor shall consider the value of the manufactured structure, and shall apply uniform depreciation or trending factors, if necessary to arrive at the real market value of manufactured structures of a like class.
Collected 2026-09-03T23:50:13Z. Source file · JSON