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- ORS 306.525 · [1953 c.708 §4; repealed by 1977 c.870 §59]
- ORS 306.530 · [1953 c.708 §5; 1961 c.533 §43; repealed by 1977 c.870 §59]
- ORS 306.535 · [1953 c.708 §6; repealed by 1961 c.533 §57]
- ORS 306.537 · [Formerly part of 306.545; repealed by 1977 c.870 §59]
- ORS 306.540 · [1953 c.708 §7; repealed by 1961 c.533 §57]
- ORS 306.545 · [1953 c.708 §9; 1955 c.264 §1; 1961 c.533 §44; part renumbered 306.537; 1963 c.423 §4; 1967 c.78 §1; 1973 c.305 §10; 1975 c.381 §3; repealed by 1977 c.870 §59]
- ORS 306.547 · [Formerly 306.510; 1967 c.78 §8; 1973 c.305 §11; 1975 c.705 §15; repealed by 1977 c.870 §59]
- ORS 306.550 · [1953 c.708 §10; repealed by 1961 c.533 §57]
- ORS 306.555 · [1953 c.708 §11; repealed by 1961 c.533 §57]
- ORS 306.560 · [1953 c.708 §12; 1961 c.533 §45; 1963 c.542 §1; 1973 c.305 §12; repealed by 1977 c.870 §59]
- ORS 306.565 · [1953 c.708 §13; repealed by 1961 c.533 §57]
- ORS 306.570 · [1953 c.708 §15; 1957 c.325 §1; repealed by 1961 c.533 §57]
- ORS 306.575 · [1953 c.708 §14; repealed by 1961 c.533 §57]
- ORS 306.580 · [1953 c.708 §17; 1961 c.533 §46; repealed by 1977 c.870 §59]
- ORS 306.710 · [1953 c.708 §16; 1961 c.533 §47; renumbered 305.105]
- ORS 306.720 · [1957 c.337 §§2,3; renumbered 305.150]
- ORS 306.805 · Service of orders of department.
- ORS 306.810 · [Formerly 306.330; repealed by 1985 c.604 §8]
- ORS 306.815 · Tax on transfer of real property prohibited; exceptions.
- ORS 306.990 · [Subsection (5) of 1959 Replacement Part enacted as 1953 c.211 §3; 1955 c.610 §4; renumbered 305.990]
- ORS 307.010 · Definitions of “land” and “real property” for state property tax laws; timber and mineral interests.
- ORS 307.020 · Definitions of “intangible personal property” and “tangible personal property” for state property tax laws; inapplicability to centrally assessed persons.
- ORS 307.021 · Definition of “manufactured structure” for ORS chapters 305, 307, 308, 310 and 311.
- ORS 307.022 · Qualification for exemption of property of certain limited liability companies.
- ORS 307.030 · Property subject to assessment generally.
- ORS 307.032 · Maximum assessed value and assessed value of partially exempt property and specially assessed property.
- ORS 307.035 · Publishing summary of certain exempt real property.
- ORS 307.040 · Property of the United States; certain electricity transmission system property leased to United States.
- ORS 307.050 · Property of the United States held under contract of sale.
- ORS 307.060 · Property of the United States held under lease or other interest less than fee; deduction for restricted use.
- ORS 307.065 · [1965 c.298 §2; repealed by 2013 c.193 §1]
- ORS 307.070 · Settled or claimed government land; improvements.
- ORS 307.080 · Mining claims.
- ORS 307.090 · Property of the state, counties and other municipal corporations; payments in lieu of taxes on city-owned electric utility property.
- ORS 307.092 · Property of housing authority; exception.
- ORS 307.095 · State property rented for parking subject to ad valorem taxation; computation.
- ORS 307.100 · Public property held by taxable owner under contract of purchase.
- ORS 307.107 · Property used for natural gas pipeline extension project.
- ORS 307.110 · Public property leased or rented by taxable owner; exceptions.
- ORS 307.111 · [2001 c.114 §10; repealed by 2017 c.315 §6]
- ORS 307.112 · Property held under lease, sublease or lease-purchase by institution, organization or public body other than state.
- ORS 307.115 · Property of nonprofit corporations held for public parks or recreation purposes.
- ORS 307.118 · Wastewater and sewage treatment facilities.
- ORS 307.120 · Property owned or leased by municipalities, dock commissions, airport districts or ports; exception; payments in lieu of taxes to school districts.
- ORS 307.122 · [1987 c.583 §§3,7; repealed by 1991 c.459 §81]
- ORS 307.123 · Property of strategic investment program eligible projects; rules.
- ORS 307.125 · Property of forest protection agencies.
- ORS 307.126 · [2001 c.429 §2; 2015 c.23 §4; renumbered 308.671 in 2015]
- ORS 307.127 · [1977 c.478 §1; 1979 c.689 §6; repealed by 1995 c.79 §119]
- ORS 307.130 · Property of certain museums, volunteer fire departments and literary, benevolent, charitable and scientific institutions.
- ORS 307.134 · Definition of fraternal organization.
- ORS 307.136 · Property of fraternal organizations.
- ORS 307.140 · Property of religious organizations; affordable housing.
- ORS 307.145 · Certain child care facilities, schools and student housing.
- ORS 307.147 · Senior services centers.
- ORS 307.150 · Property used for burial, cremation or alternative disposition.
- ORS 307.155 · When land exempt under ORS 97.660, 307.140 or 307.150 taxable; lien.
- ORS 307.157 · [2001 c.422 §4; repealed by 2024 c.52 §11]
- ORS 307.158 · Continued exemption for former cemetery or crematory land used for exempt low income housing; application; disqualification; additional taxes.
- ORS 307.160 · Property of public libraries.
- ORS 307.162 · Claiming exemption; late claims; notification of change to nonexempt use.
- ORS 307.163 · [1967 s.s. c.9 §3; repealed by 1977 c.884 §32]
- ORS 307.164 · [1973 c.476 §2; repealed by 1977 c.884 §25 (307.166 enacted in lieu of 307.164)]
- ORS 307.165 · [1961 c.598 §§2,3 (renumbered 307.169)]
- ORS 307.166 · Property leased by exempt institution, organization or public body to another exempt institution, organization or public body.
- ORS 307.168 · State land under lease.
- ORS 307.169 · [Formerly 307.165; 1991 c.459 §46; 1993 c.187 §24; repealed by 1995 c.748 §9]
- ORS 307.170 · [Amended by 1955 c.576 §2; 1961 c.543 §5; renumbered 307.162]
- ORS 307.171 · Sports facility owned by large city.
- ORS 307.175 · Alternative energy systems and community solar projects.
- ORS 307.180 · Property of Indians.
- ORS 307.181 · Land acquired or owned by Indian tribe.
- ORS 307.182 · Federal land used by recreation facility operators under permit.
- ORS 307.183 · Summer homes on federal land occupied under permit.
- ORS 307.184 · Summer homes on federal land occupied under lease.
- ORS 307.190 · Tangible personal property held for personal use; inapplicability to property required to be registered, floating homes, boathouses and manufactured structures.
- ORS 307.193 · [1969 c.605 §18; repealed by 1971 c.529 §37]
- ORS 307.195 · Household furnishings owned by nonprofit organization furnishing housing for students attending institutions of higher education.
- ORS 307.197 · Equipment used for certain emergencies in navigable waters.
- ORS 307.200 · Public ways.
- ORS 307.203 · Mobile home or manufactured dwelling parks financed by Housing and Community Services Department revenue bonds.
- ORS 307.205 · [1977 c.626 §2; 1987 c.756 §13; 1991 c.459 §48; 1997 c.541 §108; repealed by 2013 c.193 §1]
- ORS 307.210 · Property of nonprofit mutual or cooperative water associations; disqualification; application.
- ORS 307.213 · Definitions for ORS 307.213 to 307.237.
- ORS 307.214 · City and county project funding programs for developers of affordable and middle housing.
- ORS 307.215 · [1981 c.533 §21; renumbered 305.823 in 2001]
- ORS 307.216 · Application process; review by city or county and Housing and Community Services Department; term of agency loans made to fund project funding awards; amount of awards.
- ORS 307.218 · County assessor to determine estimated incremental increase in property taxes of eligible housing project property; fire districts made whole; notice to sponsoring jurisdictions.
- ORS 307.220 · [Amended by 1997 c.325 §20; repealed by 2013 c.193 §1]
- ORS 307.221 · Housing and Community Services Department program for agency loans to cities and counties to fund project grants and project loans to developers; agency loan agreements; consultation with Oregon Business Development Department; rules.
- ORS 307.223 · City or county may pledge full faith and credit and taxing authority to repay agency loans; project property to which loan relates ineligible for program tax exemption; funding may be used for project in urban renewal area; developers not liable for program fee.
- ORS 307.225 · Project funding agreements with developers; city or county to adopt law setting forth details of funded projects; distribution of agency loan proceeds to developers.
- ORS 307.227 · Tax exemption for property to which project grant relates.
- ORS 307.229 · Repayment of agency loans.
- ORS 307.230 · [Amended by 1997 c.325 §21; repealed by 2013 c.193 §1]
- ORS 307.231 · Annual fee payable by taxpayer for property to which project grant relates; fee to be collected in same manner as property taxes; distribution of fee moneys; city or county obligation for unpaid agency loan amounts.
- ORS 307.233 · Accelerated fee repayment; penalty for fraud in obtaining project grant; lien on project property; assignment to Department of Revenue for collection.
- ORS 307.235 · Project funding program reports.
- ORS 307.237 · Housing Project Revolving Loan Fund.
- ORS 307.240 · [Amended by 1971 c.258 §2; 1997 c.113 §5; repealed by 2013 c.193 §1]