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2025 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 305 - Administration of Revenue and Tax Laws; Appeals
Section 305.412 - Jurisdiction to determine value.
Universal Citation:
OR Rev Stat § 305.412 (2025)
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This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
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When the determination of real market value or the correct valuation of any property subject to special assessment is an issue before the tax court, the court has jurisdiction to determine the real market value or correct valuation on the basis of the evidence before the court, without regard to the values pleaded by the parties. [2005 c.224 §2]
Note: 305.412 was added to and made a part of 305.404 to 305.560 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
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