The financial information included in the following reports is unaudited and subject to revision upon additional implementation guidance from the State of Oregon and the Governmental Accounting Standards Board.
 
Please refer to GASB 77 for specific disclosure requirements. Each governmental entity is responsible to determine which programs, from the tax distribution report, qualify as abatement programs for their respective entity. The calculation of any associated abatement amounts are solely the responsibility of entity management. 

Updated: May 9, 2018

Updated: June 13, 2017

Originating Government Resources

Calculation Example

Additional Information

Contact Information - Division of Assessment, Recording, and Taxation (DART)