2025 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 309 - Property Value Appeals Board; Ratio Studies
Section 309.150 - Appeals of personal property value upon summary or accelerated collection of taxes.

Universal Citation:
OR Rev Stat § 309.150 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

Appeals of the value of personal property, on which the tax is required to be paid as provided in ORS 311.465 and 311.480, shall be heard by a property value appeals board in the same manner that other assessments of property are heard. [Amended by 1975 c.365 §2; 1981 c.804 §22; 1991 c.459 §201; 1995 c.226 §12; 1997 c.541 §238; 2023 c.29 §31]
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