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- ORS 305.792 · Surplus refund donations to education.
- ORS 305.794 · Transfer to State School Fund.
- ORS 305.796 · Election to contribute refund to account in Oregon 529 Savings Network; rules.
- ORS 305.799 · [2013 c.779 §5; repealed by 2021 c.8 §14]
- ORS 305.800 · Taxpayer Advocate.
- ORS 305.801 · Authority of Taxpayer Advocate to issue order to department.
- ORS 305.802 · Report to Legislative Assembly.
- ORS 305.803 · Rulemaking by department.
- ORS 305.804 · Duty of tax professional to notify department of breach of security.
- ORS 305.805 · [Formerly 306.340; repealed by 2013 c.176 §3]
- ORS 305.806 · Posting of information about debtors with delinquent tax debt on department website.
- ORS 305.810 · Verification of return, statement or document filed under tax laws.
- ORS 305.815 · False return, statement or document prohibited.
- ORS 305.820 · Date when writing, remittance or electronic filing deemed received by tax officials.
- ORS 305.822 · Prohibition on state or local tax on Internet access.
- ORS 305.823 · Local government tax on telephone services prohibited.
- ORS 305.824 · [2001 c.855 §1; 2003 c.818 §1; renumbered 320.300 in 2003]
- ORS 305.830 · Collection of fines, penalties and forfeitures; disbursement; cost of collection.
- ORS 305.835 · [1987 c.771 §§3b,3c; 1989 c.987 §17; renumbered 305.749 in 1989]
- ORS 305.840 · Forms furnished by county assessors; assessor not liable when taxpayer fails to receive mailed form.
- ORS 305.842 · Application of Internal Revenue Code to certain property tax laws.
- ORS 305.845 · Remedies exclusive.
- ORS 305.850 · Use of collection agency.
- ORS 305.860 · Statement of rights of taxpayers; distribution.
- ORS 305.865 · Taxpayer rights.
- ORS 305.870 · Personnel evaluation not based on amount of taxes collected.
- ORS 305.875 · Rights of taxpayer in meeting or communication with department.
- ORS 305.880 · Waiver of interest or penalty when department misleads taxpayer.
- ORS 305.885 · Right of clear explanation.
- ORS 305.890 · Right to enter into agreement to satisfy liability in installment payments.
- ORS 305.895 · Action against property before issuance of warrant prohibited; prerequisites for warrant.
- ORS 305.900 · Short title.
- ORS 305.990 · Criminal penalties.
- ORS 305.992 · Civil penalty for failure to file return for three consecutive years.
- ORS 305.994 · Civil penalties imposed on financial institution.
- ORS 306.005 · Property tax law definitions applicable in charter counties.
- ORS 306.006 · [2003 c.655 §47b; repealed by 2019 c.585 §31]
- ORS 306.010 · [Amended by 1961 c.573 §1; renumbered 305.010]
- ORS 306.020 · [Amended by 1953 c.381 §4; renumbered 305.020]
- ORS 306.030 · [Renumbered 305.030]
- ORS 306.040 · [Subsections (2), (3) and (4) of 1959 Replacement Part enacted as 1957 c.632 §28 (subsections (2), (3) and (4) of 306.040 enacted in lieu of 316.710); subsection (5) of 1959 Replacement Part derived from 1957 c.632 §2; renumbered 305.040]
- ORS 306.050 · [Amended by 1959 c.492 §4; renumbered 305.050]
- ORS 306.060 · [Renumbered 305.060]
- ORS 306.070 · [Renumbered 305.070]
- ORS 306.080 · [Renumbered 305.080]
- ORS 306.090 · [Renumbered 305.090]
- ORS 306.100 · [Renumbered 305.100]
- ORS 306.110 · [Renumbered 305.110]
- ORS 306.111 · [Formerly 306.130; repealed by 1983 c.605 §6]
- ORS 306.113 · Legislative findings.
- ORS 306.115 · General supervision over property tax system; correction of assessment or tax rolls.
- ORS 306.116 · [1991 c.459 §32a; 1995 c.650 §66a; 1997 c.541 §91,92; renumbered 305.288 in 1997]
- ORS 306.117 · Property tax services emergencies.
- ORS 306.120 · Uniform methods of assessment and collection; continuing study of equalization.
- ORS 306.123 · [1955 c.232 §1; repealed by 1963 c.84 §2]
- ORS 306.125 · Department of Revenue property tax appraisal programs; maintenance of record systems for assessors and tax collectors; county expense sharing agreements; Assessment and Taxation County Account.
- ORS 306.126 · Appraisal of industrial property by department; delegation to county assessors; minimum duration; rules.
- ORS 306.127 · [1955 c.230 §1; repealed by 1963 c.225 §2]
- ORS 306.128 · [1955 c.230 §2; 1957 c.589 §2; repealed by 1963 c.225 §2]
- ORS 306.129 · [1957 c.589 §3; 1975 c.789 §11; 1977 c.884 §5; repealed by 1977 c.884 §32]
- ORS 306.130 · [Renumbered 306.111]
- ORS 306.132 · Oregon Land Information System Fund.
- ORS 306.135 · Base map system; Oregon Land Information System Advisory Committee.
- ORS 306.140 · [Renumbered 305.120]
- ORS 306.150 · Inservice training for assessors and tax collectors.
- ORS 306.152 · Training session for property value appeals board pools.
- ORS 306.160 · [Renumbered 305.160]
- ORS 306.170 · [Renumbered 305.170]
- ORS 306.180 · [Renumbered 305.615]
- ORS 306.190 · [Amended by 1955 c.610 §3; renumbered 305.190]
- ORS 306.200 · [Renumbered 305.200]
- ORS 306.210 · [Renumbered 305.210]
- ORS 306.220 · Compliance of public officers with laws and orders affecting property taxes.
- ORS 306.230 · [Renumbered 305.055]
- ORS 306.235 · [1953 c.708 §8; renumbered 306.805]
- ORS 306.240 · [Renumbered 305.605]
- ORS 306.245 · Standard forms for tax statement and personal property tax return.
- ORS 306.250 · [Renumbered 305.610]
- ORS 306.255 · Information for taxpayers concerning property taxes, appraisals and appeals.
- ORS 306.260 · [Renumbered 305.755]
- ORS 306.265 · Electronic filing of exemption and special assessment applications; rules.
- ORS 306.270 · [Renumbered 305.760]
- ORS 306.280 · [Renumbered 305.765]
- ORS 306.290 · [Renumbered 305.770]
- ORS 306.300 · [Renumbered 305.775]
- ORS 306.310 · [Renumbered 305.780]
- ORS 306.320 · [Renumbered 305.785]
- ORS 306.330 · [Renumbered 306.810]
- ORS 306.340 · [1953 c.310 §2; renumbered 305.805]
- ORS 306.350 · Legislative findings and declarations.
- ORS 306.353 · Property tax expenditures to be funded.
- ORS 306.356 · Property Tax Expenditure Funding Account.
- ORS 306.359 · Procedures for determining property tax expenditure funding payments.
- ORS 306.410 · [1953 c.211 §1; renumbered 305.810]
- ORS 306.420 · [1953 c.211 §2; renumbered 305.815]
- ORS 306.430 · [1955 c.772 §2; repealed by 1957 c.528 §8]
- ORS 306.440 · [1959 c.332 §§2,3; renumbered 305.820]
- ORS 306.510 · [1953 c.708 §1; 1961 c.533 §41; renumbered 306.547]
- ORS 306.515 · [1953 c.708 §2; 1959 c.666 §3; 1961 c.533 §42; 1971 c.351 §3; repealed by 1977 c.870 §59]
- ORS 306.520 · [1953 c.708 §3; 1965 c.6 §9; repealed by 1977 c.870 §59]