{"data":{"id":"us-or/ors-308.412","jurisdiction":"us-or","citation":"ORS 308.412","heading":"Effect of election to exclude income approach to value under prior law.","body":"An owner that made an election that was in effect under ORS 308.411 (1997 Edition) shall be considered to have chosen ORS 308.411 (2)(a) to apply to the election. The owner may revise or revoke the election pursuant to ORS 308.411 (6).","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 308 — Assessment of Property for Taxation"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors308.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"d281b2566613f4e0e40ca48f14c2e6b43d95f571ba3f8da3b19db084b968f9fd","source_id":"us-or","stale":false,"prev":"us-or/ors-308.411","next":"us-or/ors-308.413"},"notice":"GroundRules: Original legal text. Not legal advice."}