(1) If the maximum assessed value of property is subject to adjustment under both ORS § 308.153 and 308.156, the maximum assessed value must first be determined under ORS § 308.153 and then further adjusted under ORS § 308.156.

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(2) If the maximum assessed value of property is subject to adjustment under both ORS § 308.153 and 308.159, the maximum assessed value must first be determined under ORS § 308.153 and then further adjusted under ORS § 308.159.

(3) If the maximum assessed value of property is subject to adjustment under both ORS § 308.156 and 308.159, the maximum assessed value must first be determined under ORS § 308.156 and then further adjusted under ORS § 308.159.

(4) If the maximum assessed value of property is subject to adjustment under all of ORS § 308.153, 308.156 and 308.159, the maximum assessed value must first be determined under subsection (1) of this section and then further adjusted under ORS § 308.159.

(5) If the maximum assessed value of property is subject to adjustment for fire or act of God, the maximum assessed value must first be determined under ORS § 308.146 (5)(a) and then may be adjusted as provided in subsections (1) to (4) of this section.

(6) If the maximum assessed value of property is subject to adjustment for demolition or removal of a building, the maximum assessed value must first be determined under ORS § 308.146 (8)(a) and then may be adjusted as provided in subsections (1) to (4) of this section. [1997 c.541 § 17; 1999 c.1003 § 6; 2003 c.30 § 1; 2009 c.443 § 2; 2015 c.480 § 3]

[1983 c.259 § 2; renumbered 223.878 in 1987]

ASSESSMENT ROLL; METHOD OF ASSESSMENT