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(A) The intent of §§ 36.01 through 36.14 is to carry out the provisions of O.R.S. §§ 307.841 to 307.867 as they pertain to the city's administration of the vertical housing development program. The primary purpose of the vertical housing development program is to encourage construction or rehabilitation of eligible properties in designated areas of the city by providing a partial property tax exemption for eligible projects certified by the city that increase the supply housing especially low income residential housing.
(B) This chapter is not meant to interfere with the direct administration of property tax assessments by the Washington County Tax Assessor and does not supersede administrative rules of the Oregon Department of Revenue pertaining to valuation of property for purposes of tax assessments, including as adopted or amended in the future.
(Ord. 2018-03, passed 7-17-2018)