Oregon Statutes - Chapter 311 - Collection of Property Taxes - Section 311.414 - Date of acquisition for purposes of ORS 311.412 and 311.413.

For the purposes of ORS 311.412 and 311.413, the date of acquisition of real property by eminent domain proceedings by the State of Oregon or any political subdivision thereof shall be deemed to be the date possession thereof is taken by the state or the political subdivision thereof, or the date final judgment is entered in the eminent domain proceedings, whichever is earlier. [1953 c.539 §3]

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Last modified: August 7, 2008