Oregon Statutes - Chapter 308 - Assessment of Property for Taxation - Section 308.343 - Applicability of plan or zone change exemption.

ORS 308.341 shall apply only to that property assessed pursuant to ORS 308.205 and 308.232 for the tax year for which a reduction in value as described in ORS 308.341 occurs and for the immediately preceding tax year. [1977 c.423 §5; 1991 c.459 §113; 1997 c.541 §174a]

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Last modified: August 7, 2008