Oregon § 308.412 Effect of election to exclude income approach to value under prior law

Oregon Statutes

§ 308.412 — Effect of election to exclude income approach to value under prior law

Oregon § 308.412

Vol.8

Title 29Revenue and Taxation

Ch. 308Assessment of Property for Taxation

This text of Oregon § 308.412 (Effect of election to exclude income approach to value under prior law) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 308.412 (2026).

Text

An owner that made an election that was in effect under ORS 308.411 (1997 Edition) shall be considered to have chosen ORS 308.411 (2)(a) to apply to the election. The owner may revise or revoke the election pursuant to ORS 308.411 (6).

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