The Department of Revenue shall prescribe rules implementing the provisions of ORS § 308.712 (1)(a). The department may prescribe any other rules necessary to administer the provisions of ORS § 308.701 to 308.724, including rules establishing one or more alternative methods for determining the specially assessed value of multiunit rental housing under ORS § 308.712 (1)(c). [2001 c.605 § 9]

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[1957 c.628 § 7; 1963 c.238 § 2; 1965 c.492 § 1; 1967 c.226 § 1; 1969 c.595 § 12; repealed by 1997 c.154 § 25]

[1957 c.628 § 8; 1981 c.623 § 5; repealed by 1997 c.154 § 25]

[1971 c.493 § 2; 1991 c.459 § 162; 1997 c.541 § 218; renumbered 308A.300 in 1999]

[1971 c.493 § 1; renumbered 308A.303 in 1999]

[1971 c.493 § 3; 1991 c.459 § 163; 1997 c.541 § 219; renumbered 308A.306 in 1999]

[1971 c.493 § 4; 1999 c.503 § 4; renumbered 308A.309 in 1999]

[1971 c.493 § 5; 1991 c.459 § 164; renumbered 308A.312 in 1999]

[1971 c.493 § 6; 1991 c.459 § 165; 1997 c.541 § 219a; renumbered 308A.315 in 1999]

[1971 c.493 § 7; 1991 c.459 § 166; 1997 c.541 § 220; renumbered 308A.318 in 1999]

[1971 c.493 § 8; renumbered 308A.321 in 1999]

[1971 c.493 § 9; 1979 c.350 § 9; renumbered 308A.324 in 1999]

[1971 c.493 § 10; renumbered 308A.327 in 1999]

[1971 c.493 § 11; renumbered 308A.330 in 1999]

[1981 c.720 § 3; 1999 c.21 § 21; renumbered 308A.350 in 1999]

[1981 c.720 § 1; renumbered 308A.353 in 1999]

[1981 c.720 § 4; 1991 c.459 § 176; renumbered 308A.356 in 1999]

[1981 c.720 § 5; 1997 c.811 § 1; renumbered 308A.359 in 1999]

[1981 c.720 § 6; 1997 c.811 § 2; renumbered 308A.362 in 1999]

[1981 c.720 § 7; renumbered 308A.365 in 1999]

[1981 c.720 § 8; 1991 c.459 § 178; renumbered 308A.368 in 1999]

[1981 c.720 § 9; renumbered 308A.371 in 1999]

[1981 c.720 § 10; renumbered 308A.374 in 1999]

[1981 c.720 § 11; 1999 c.314 § 50; renumbered 308A.377 in 1999]

[1981 c.720 § 12; 1989 c.924 § 6; 1991 c.459 § 182; 1997 c.811 § 3; renumbered 308A.380 in 1999]

[1981 c.720 13,13a; 1989 c.924 § 7; 1997 c.811 § 4; renumbered 308A.383 in 1999]

GROSS EARNINGS TAX ON MUTUAL OR COOPERATIVE DISTRIBUTION SYSTEMS