Oregon Statutes 308A.110 – Real property improvements and machinery not subject to farm use special assessment
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Except for property that is exempt or specially assessed under other provisions of law, real property improvements and machinery or other personal property on, attached to or in any other respect connected with property subject to assessment under ORS § 308A.050 to 308A.128, including property used in operations that constitute farm use operations, shall have an assessed value determined under ORS § 308.146. Real property improvements and machinery and personal property may not be assessed as provided in ORS § 308A.050 to 308A.128. [1999 c.314 § 21]
Terms Used In Oregon Statutes 308A.110
- Personal property: All property that is not real property.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
(Disqualification)