{"data":{"id":"us-or/ors-478.130","jurisdiction":"us-or","citation":"ORS 478.130","heading":"Certain structures subject to fire damage to be added to tax rolls.","body":"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.","path":["14 - Drugs and Alcohol, Fire Protection, Natural Resources","38. Protection from Fire","Chapter 478 — Rural Fire Protection Districts"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors478.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:15Z","sha256":"8d56a5901f2ebb61d5d13e62ddb44a561d500f8c7d251503bf8dfae275fe2fee","source_id":"us-or","stale":false,"prev":"us-or/ors-478.120","next":"us-or/ors-478.140"},"notice":"GroundRules: Original legal text. Not legal advice."}