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.
Section: Previous 305.396 305.398 305.400 305.403 305.404 305.405 305.410 305.412 305.415 305.418 305.419 305.420 305.422 305.425 305.427 NextLast modified: August 7, 2008