Oregon Revised Statutes Chapter 308 § 308.275 — Use of
Oregon Revised Statutes Chapter 308 ·
Oregon Code § 308.275·Enacted ·Last updated March 01, 2026
Statute Text
Use of
reproduction cost or prices and costs in determining assessed values.
(1) The Department of Revenue
shall prescribe a base in terms of the construction costs of a specified year
for the computation of reproduction costs.
(2) If any county
assessor uses reproduction costs as one of the means of determining the
assessed value of real or personal property, the reproduction costs shall be
computed on the basis of the construction costs of the year so specified by the
Department of Revenue.
(3) If any county
assessor uses the prices and costs prevailing in any year as a basis for
determining assessed values for any classes of property, the prices and costs
for the same year shall be applied uniformly in the assessment of all property
of the same class in the county. [Amended by 1981 c.804 §43; 1985 c.613 §19;
1991 c.459 §106; 1997 c.541 §167]
Plain English Explanation
This Oregon statute addresses Use of
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 308.275
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Use of
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The formal citation is Oregon Code § 308.275. Use this format in legal documents and court filings.
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