Oregon Statutes 308.159 – Lot line adjustments
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If a lot line adjustment is made with respect to property, the maximum assessed value of the property may be adjusted to reflect the lot line adjustment, but the total maximum assessed value of all property affected by the lot line adjustment may not exceed the total maximum assessed value of the affected property determined under ORS § 308.146, or, if applicable, under ORS § 308.153 or 308.156. [1997 c.541 § 15; 1999 c.21 § 16]