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2019 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 305 - Administration of Revenue and Tax Laws; Appeals
Section 305.489 - Considerations in adopting rules.
Universal Citation: OR Rev Stat § 305.489 (2019)
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. [2005 c.345 §14; 2015 c.36 §7]
Note: See note under 305.487.
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