Oregon Statutes

§ 358.499 — Applicability and sunset provisions for classification and special assessment

Oregon § 358.499
JurisdictionOregon
Vol.9
Title 30Education and Culture
Ch. 358Oregon Historical and Heritage Agencies, Programs and Tax Provisions;

This text of Oregon § 358.499 (Applicability and sunset provisions for classification and special assessment) 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. § 358.499 (2026).

Text

(1)Property may be classified and specially assessed as historic property under ORS 358.480 to 358.545 pursuant to an application filed under ORS 358.487 on or after September 9, 1995, and first applicable for the property tax year 1996-1997 or any property tax year thereafter.
(2)Property may not be classified and specially assessed as historic property pursuant to an application filed under ORS 358.540, as in effect on the day that is immediately before September 26, 2025, on or after July 1, 2031, for property tax years beginning on or after July 1, 2032.
(3)Property may not be classified and specially assessed as historic property pursuant to an application filed under ORS 358.487 on or after July 1, 2032.

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Related

Haynie v. Dept. of Rev.
19 Or. Tax 488 (Oregon Tax Court, 2008)
5 case citations

Legislative History

1995 c.693 §19; 2001 c.540 §7; 2009 c.892 §18; 2019 c.579 §39; 2022 c.50 §1; 2025 c.209 §5

Nearby Sections

15
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Bluebook (online)
Oregon § 358.499, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/358.499.