Oregon Code — 308
Browse 143 sections in division 308 of the Oregon code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 308.005. Assessor includes deputy
- § 308.007. Definitions
- § 308.010. Registered appraiser requirements; revocation; continuing education; rules
- § 308.015. Alternate qualifications for registered appraisers
- § 308.030. Penalty for failure to file certain statements within time limits; notice; waiver or reduction of penalty; rules
- § 308.050. Assessor s annual report on property appraisal program
- § 308.055. Special assessor appointed if assessor fails to act
- § 308.057. Continuing education of county assessors required; effect of failure to comply; appointment of special assessor
- § 308.059. Qualifications of managerial employees of assessor
- § 308.062. Action by department when appraisals not being conducted as provided by law; reimbursement of department costs
- § 308.065. Administering of oaths by assessors and deputies
- § 308.105. Personal property
- § 308.115. Minerals, coal, oil, gas or other severable interests owned separately from realty not subject to tax; exception for actively mined interests; separately owned improvements separately assessed
- § 308.120. Partnership property; liability of either partner for whole tax
- § 308.125. Undivided interest; assessment; ownership of less than one forty-eighth interest
- § 308.130. Undivided estate of decedent; liability for whole tax; right of contribution
- § 308.135. Trustee or personal representative separately assessed; valuation of property held as representative
- § 308.142. Property and property tax account defined
- § 308.146. Determination of maximum assessed value and assessed value; reduction in maximum assessed value following property destruction; effect of conservation or highway scenic preservation easement
- § 308.149. Definitions for ORS 308.149 to 308.166
- § 308.151. Certain cities authorized to define area as city by ordinance or resolution; supermajority required; software costs withheld from property taxes
- § 308.153. New property and new improvements to property
- § 308.156. Subdivision or partition; rezoning; omitted property; disqualification from exemption, partial exemption or special assessment; rules
- § 308.159. Lot line adjustments
- § 308.162. Property tax account modifications
- § 308.166. Ordering provisions when property is subject to multiple special determinations of value
- § 308.205. Real market value defined; rules
- § 308.207. Computation of real market value for taxing or bonding limitations
- § 308.210. Assessing property; record as assessment roll; changes in ownership or description of real property and manufactured structures assessed as personal property
- § 308.212. Requirement for property owner to file address
- § 308.215. Contents of assessment roll; rules
- § 308.217. Form of assessment and tax rolls; obtaining descriptions of property
- § 308.219. Assessment and tax rolls; preparation; contents; availability to public; rules
- § 308.225. Boundary changes; procedure
- § 308.231. Only registered appraisers to appraise real property
- § 308.232. Property to be valued at 100 percent real market value and assessed at assessed value
- § 308.233. Use of sales data for physical appraisal
- § 308.234. Record of last appraisal; Department of Revenue to approve methods of appraisal
- § 308.235. Valuation of real property
- § 308.236. Land values to reflect presence of roads; roads not assessed; exception for certain timber roads
- § 308.240. Description of real property; assessment to unknown owners ; mistake or omission in owner s name; error in description of property
- § 308.242. Assessor s authority to change roll after September 25 limited; when changes permitted; stipulations
- § 308.245. Maps; taxpayers index
- § 308.250. Valuation and assessment of personal property; property not subject to taxation in certain cases; annual notice authorized; form attesting no change in property; indexing
- § 308.256. Assessment, taxation and exemption of watercraft and materials of shipyards, ship repair facilities and offshore drilling rigs
- § 308.260. Watercraft used for reduction or processing of deep-sea fish; machinery and equipment; assessment; taxation
- § 308.270. Public lands sold or contracted to be sold to be placed on assessment roll; obtaining list of such lands and of final certificates issued
- § 308.275. Use of reproduction cost or prices and costs in determining assessed values
- § 308.285. Requiring taxpayer to furnish list of taxable property
- § 308.290. Returns; personal property; exception; real property; combined real and personal returns for industrial property; confidentiality and disclosure; lessor-lessee elections; rules
- § 308.295. Penalties for failure to file real property or combined return on time; notice; waiver of penalty
- § 308.296. Penalty for failure to file return reporting only personal property; notice; waiver of penalty
- § 308.297. Personal property returns to note penalty for delinquency
- § 308.300. Penalty for neglecting to file real property or combined return with intent to evade taxation
- § 308.302. Disposition of penalties
- § 308.310. When list of persons issued electrical permits supplied
- § 308.316. Examining witnesses, books and records; reference of matter to department upon failure to produce records or testify
- § 308.320. Oath of assessor upon completion of assessment roll
- § 308.330. Duty of assessor to assess properly
- § 308.335. Department testing work of county assessors; supplementing assessment list; special assessor
- § 308.408. Industrial plant defined
- § 308.411. Appraisal and real market valuation of industrial plants; rules
- § 308.412. Effect of election to exclude income approach to value under prior law
- § 308.413. Confidential information furnished under ORS 308.411; exception; rules
- § 308.425. Proration of taxes after destruction or damage; specially assessed property; cancellation of taxes; refunds; treatment of repairs; rules
- § 308.429. Relief not allowed in case of arson by property owner
- § 308.434. Homesteads destroyed by wildfire; special assessment of rebuilt homesteads; fees; application procedure; disqualification; appeals; treatment of added property
- § 308.450. Definitions for ORS 308.450 to 308.481
- § 308.453. Policy
- § 308.456. Application of ORS 308.450 to 308.481; standards for processing certificate applications
- § 308.457. Determining boundaries of distressed areas; rules; limitation
- § 308.459. Valuation of rehabilitated property not to be increased; effect of filing date of certificate
- § 308.462. Qualifications for limited assessment
- § 308.466. Processing applications for limited assessment; issuance of certificate; judicial review of application denial
- § 308.468. Fee for limited assessment applications; time of payment; disposition
- § 308.471. Owner to file statement with governing body when rehabilitation project finished; disqualification of property; judicial review of disqualification determination
- § 308.474. Owner to file annual statement regarding rental property transactions if agreement filed under ORS 308.462 (2)
- § 308.477. Termination of limited assessment for incomplete construction or noncompliance; appeal; revaluation; tax liability
- § 308.479. Termination of limited assessment for change of use; additional taxes; circumstances when additional taxes not imposed
- § 308.481. Extending deadline for completion of rehabilitation project; grounds
- § 308.490. Determining value of homes for elderly persons
- § 308.505. Definitions for ORS 308.505 to 308.674
- § 308.510. Real and personal property classified for ORS 308.505 to 308.674
- § 308.515. Department to make annual assessment of designated utilities and companies
- § 308.516. Certain exceptions to ORS 308.515
- § 308.517. To whom property assessed; certain property not to be assessed
- § 308.518. Legislative intention with respect to ownership or operation of data centers
- § 308.519. Local assessment of data center property
- § 308.521. Property of cooperative providing steam or hot water heat by combustion of biomass exempt
- § 308.524. Companies to file statements
- § 308.525. Contents of statement
- § 308.530. Company not relieved from making other reports
- § 308.535. Extension of time for making reports or statements; proceeding in case of failure or refusal to furnish statement or information
- § 308.540. Department to prepare assessment roll; date as of which value assessed; when roll final
- § 308.545. Mode of valuing property
- § 308.550. Valuing property of company operating both within and without state
- § 308.555. Unit valuation of property
- § 308.558. Taxation of aircraft; criteria; apportionment; exemption of aircraft of foreign-owned carriers
- § 308.560. Assessment roll; description of property; effect of mistake
- § 308.565. Apportionment of assessment among counties
- § 308.570. Determining value per mile of main and branch lines of companies using rail lines
- § 308.575. Determining value per mile of property of companies using wire, pipe or pole lines or operational routes
- § 308.580. Department to review and correct tentative assessment roll; interested persons may appear
- § 308.582. Notice of tentative assessment
- § 308.584. Request for conference to modify tentative assessment; appeal
- § 308.585. Delivery of tentative assessment roll to director
- § 308.590. Review and correction of tentative assessment roll; apportionment to county
- § 308.595. Notice when valuation increased or omitted property placed on tentative assessment roll; exception
- § 308.600. Director s examination of rolls
- § 308.605. Entry of corrections and changes; record of meetings
- § 308.610. Oath of director upon completion of review
- § 308.615. Keeping roll as public record
- § 308.621. When assessment complete; certifying to assessors; apportioning by assessor; levy and collection of taxes
- § 308.624. Correction of certified roll
- § 308.628. Omitted property subject to assessment
- § 308.632. Notice of intention to add omitted property to assessment roll
- § 308.636. Correction of assessment roll to reflect omitted property; appeal
- § 308.640. Assessment and taxation of personal property of small private railcar companies; apportionment to counties
- § 308.645. Reports by companies of mileage to county assessors
- § 308.650. Companies to maintain principal office and agent within state
- § 308.655. Rules and regulations
- § 308.665. Railroad car exemption
- § 308.671. Elective exemption of certain communication-related property
- § 308.674. Exemption equal to difference between real market value of company s centrally assessable property and 130 percent of cost of company s centrally assessable real and tangible personal property; limitations; exclusivity
- § 308.701. Definitions for ORS 308.701 to 308.724
- § 308.704. Option of owner to choose special assessment
- § 308.707. Valuation of multiunit rental property subject to special assessment
- § 308.709. Application procedure; due dates; late filing; fee; assessor determination; appeals
- § 308.712. Methods to determine specially assessed value; election by owner; procedure; rules; fee
- § 308.714. Disqualification; notification requirements; penalties; rules; reapplication; new property or new improvements
- § 308.723. Application of property tax expenditure funding
- § 308.724. Rules
- § 308.805. Mutual and cooperative electric distribution systems subject to tax on gross earnings
- § 308.807. Amount of tax
- § 308.810. Association to file statement; payment of tax
- § 308.815. Examination of return by department; distribution of tax
- § 308.820. Tax as a lien; delinquency date; action to collect
- § 308.865. Notice and payment of taxes before movement of mobile modular unit
- § 308.866. Definition of mobile modular unit ; statement of value; receipt
- § 308.875. Manufactured structures classified as real or personal property; effect of classification on other transactions
- § 308.880. Travel or special use trailer eligible for ad valorem taxation upon application of owner
- § 308.885. Determination of real market value of manufactured structure without physical appraisal
- § 308.990. Penalties