{"data":{"id":"us-or/ors-305.489","jurisdiction":"us-or","citation":"ORS 305.489","heading":"Considerations in adopting rules.","body":"The Department of Revenue shall consider the findings and declarations of the Legislative Assembly under ORS 305.487 when adopting administrative rules related to appeals to the Oregon Tax Court of the value of state-appraised industrial property or centrally assessed property, in order to ensure that the rules that the department adopts promote the objectives of quick and efficient resolution of these appeals.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 305 — Administration of Revenue and Tax Laws; Appeals"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors305.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"07b4659ac031e85f20ba6792b9ff2a55d9ab56b8e9dba73aa55fd65eb5411921","source_id":"us-or","stale":false,"prev":"us-or/ors-305.487","next":"us-or/ors-305.490"},"notice":"GroundRules: Original legal text. Not legal advice."}