GroundRules
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- ORS 307.241 · Policy.
- ORS 307.242 · Property of nonprofit corporation providing housing to elderly persons; necessity of filing claim to secure exemption.
- ORS 307.243 · Property to which exemption applies.
- ORS 307.244 · Funded exemption; computation of rate of levy by county assessor; payments to county by department; proration.
- ORS 307.245 · Denial of exemption for failure to reflect exemption by rent reduction.
- ORS 307.248 · Suspense account; fiscal year allocation; proration of payments.
- ORS 307.250 · Property of veterans or surviving spouses.
- ORS 307.260 · Claiming exemption; surviving spouse’s election to continue exemption.
- ORS 307.262 · Tax years for which exemption may be claimed upon receipt of federal certification of disability; procedure; refund.
- ORS 307.270 · Property to which exemption of ORS 307.250 applies.
- ORS 307.280 · Effect of exemption under ORS 307.250 on prior tax levied.
- ORS 307.283 · Homesteads of unmarried surviving spouses of veterans of Civil War or Spanish War.
- ORS 307.285 · [1981 c.530 §2; 1982 s.s.1 c.33 §5; repealed by 1991 c.459 §81]
- ORS 307.286 · Homestead exemption.
- ORS 307.289 · Claiming homestead exemption; alternative procedures following death of person qualifying for exemption.
- ORS 307.290 · [Repealed by 1977 c.113 §2]
- ORS 307.295 · Property of surviving spouses of certain public safety officers killed in line of duty; application.
- ORS 307.300 · [Amended by 1967 c.293 §31; 1981 c.530 §6; renumbered 307.283 in 2005]
- ORS 307.310 · [Renumbered 307.035]
- ORS 307.315 · Nursery stock.
- ORS 307.320 · Deciduous trees, shrubs, plants, crops, cultured Christmas trees or hardwood on agricultural land.
- ORS 307.325 · Agricultural products in possession of farmer.
- ORS 307.330 · Commercial facilities under construction.
- ORS 307.340 · Filing proof for cancellation of assessment; abatement.
- ORS 307.345 · [1965 c.615 §19; 1969 c.493 §78; repealed by 1971 c.747 §21]
- ORS 307.347 · [1965 c.615 §16; repealed by 1971 c.747 §21]
- ORS 307.350 · [1963 c.569 §3; 1963 s.s. c.4 §2; 1965 c.615 §22; 1969 c.578 §1; repealed by 1971 c.747 §21]
- ORS 307.355 · [1963 c.569 §2; 1963 s.s. c.4 §1; repealed by 1965 c.615 §27]
- ORS 307.356 · [1965 c.615 §17; repealed by 1971 c.747 §21]
- ORS 307.360 · [1963 c.569 §4; 1965 c.615 §23; 1969 c.562 §2; repealed by 1971 c.747 §21]
- ORS 307.362 · [1965 c.615 §18; repealed by 1971 c.747 §21]
- ORS 307.365 · [1963 c.569 §5; repealed by 1971 c.747 §21]
- ORS 307.366 · [1969 c.562 §3; repealed by 1971 c.747 §21]
- ORS 307.370 · Property of nonprofit homes for elderly persons; limitation on lessee.
- ORS 307.375 · Type of corporation to which exemption under ORS 307.370 applicable.
- ORS 307.380 · Claiming exemption under ORS 307.370.
- ORS 307.385 · Credit to resident’s account with share of tax exemption; denial of exemption if credit not given.
- ORS 307.390 · Mobile field incinerators.
- ORS 307.391 · Field burning smoke management equipment.
- ORS 307.394 · Farm machinery and equipment and related property used or held for use for agricultural, horticultural or animal husbandry purposes; exclusion of land and buildings.
- ORS 307.395 · [1971 c.141 §§1,2; 1983 c.740 §87; repealed by 1991 c.459 §81]
- ORS 307.397 · Certain machinery and equipment used in agricultural, aquacultural or fresh shell egg industry operations.
- ORS 307.398 · Irrigation equipment.
- ORS 307.400 · Inventory.
- ORS 307.402 · Beverage containers.
- ORS 307.405 · Pollution control facilities; qualifications; expiration; revocation; limitations.
- ORS 307.420 · Filing claim and environmental certificate for exemption; annual statements of ownership.
- ORS 307.430 · Correction of assessment and tax rolls; termination of exemption.
- ORS 307.450 · Certain beach lands.
- ORS 307.453 · Findings for food processing machinery and equipment exemption.
- ORS 307.455 · Definitions for ORS 307.453 to 307.459; application; exemption; limitations.
- ORS 307.457 · Certification of eligibility of machinery and equipment; fees.
- ORS 307.458 · Local option to reduce exemption; delayed operative date of reduction; grandfathering; reversal; notice; minimum term.
- ORS 307.459 · Rules.
- ORS 307.460 · [1973 c.822 §1; 1979 c.105 §1; 1983 c.634 §1; 1987 c.756 §17; 1991 c.459 §60; 1995 c.650 §75; 1997 c.170 §§22,23; 1997 c.271 §§5,6; 1997 c.325 §§23,24; 1997 c.541 §§122,123; 1997 c.600 §§6,7; 1999 c.21 §15; renumbered 307.471 in 2007]
- ORS 307.462 · [2007 c.843 §70; repealed by 2015 c.827 §3]
- ORS 307.464 · [2007 c.843 §71; repealed by 2015 c.827 §3]
- ORS 307.466 · [2007 c.843 §§72,73; repealed by 2015 c.827 §3]
- ORS 307.470 · [1973 c.486 §1; repealed by 1979 c.692 §13]
- ORS 307.471 · Student housing exempt from school district taxes; application procedure; disqualification.
- ORS 307.475 · Hardship relief for failure to file for exemption, cancellation of assessment or redetermination of value.
- ORS 307.480 · Definitions for ORS 307.480 to 307.510.
- ORS 307.485 · Exemption.
- ORS 307.490 · Payments in lieu of taxes; allocation of moneys received.
- ORS 307.495 · Claiming exemption; verification of compliance with regulatory laws.
- ORS 307.500 · Review of claim by Department of Revenue.
- ORS 307.505 · Inspection of farm labor camps; failure to comply with health code.
- ORS 307.510 · Appeal to tax court by taxpayer.
- ORS 307.512 · Filing deadline for certain housing-related exemption and special assessment programs.
- ORS 307.513 · Eligibility for exemption; duration and extensions; disqualification; additional taxes.
- ORS 307.515 · Definitions for ORS 307.515 to 307.523.
- ORS 307.517 · Criteria for exemption.
- ORS 307.518 · Alternative criteria for exemption.
- ORS 307.519 · Exemption limited to tax levy of governing body that adopts ORS 307.515 to 307.523; exception; additional provisions.
- ORS 307.520 · Limited equity cooperative property.
- ORS 307.521 · Application for exemption; policies for considering applications.
- ORS 307.523 · Application deadlines; certification of exemption.
- ORS 307.525 · Action against landlord for failure to reduce rent.
- ORS 307.527 · Ordinance or resolution approving or disapproving application; application fee.
- ORS 307.529 · Notice of proposed termination of exemption; grounds; terminating exemption.
- ORS 307.530 · Termination if property held for future development or other purpose; additional taxes.
- ORS 307.531 · Termination of exemption without notice; grounds; additional taxes.
- ORS 307.533 · Review; correction of tax rolls; payment of tax after exemption terminates.
- ORS 307.535 · Extension of deadline for completion; exception to imposition of additional taxes.
- ORS 307.537 · [1989 c.803 §12; 1991 c.459 §69; 1991 c.930 §11; 1997 c.752 §16; 2001 c.114 §15; repealed by 2015 c.310 §6]
- ORS 307.540 · Definitions for ORS 307.540 to 307.548.
- ORS 307.541 · Nonprofit corporation low income housing; criteria for exemption.
- ORS 307.543 · Exemption limited to levy of governing body adopting ORS 307.540 to 307.548; exception; additional provisions.
- ORS 307.545 · Application for exemption.
- ORS 307.547 · Determination of eligibility; notice to county assessor.
- ORS 307.548 · Termination of exemption; additional taxes.
- ORS 307.550 · [1983 c.786 §10; 1991 c.459 §70; 1997 c.541 §134; repealed by 2001 c.114 §16]
- ORS 307.555 · Property burdened by affordable housing covenant used for owner-occupied housing.
- ORS 307.558 · Termination of exemption for noncompliance; additional taxes.
- ORS 307.560 · [1983 c.786 §11; 1991 c.459 §71; 1999 c.314 §63; repealed by 2001 c.114 §16]
- ORS 307.561 · Home start lands; rules.
- ORS 307.580 · Property of industry apprenticeship or training trust; occupancy and use by other exempt corporation.
- ORS 307.590 · Definitions for ORS 307.590 to 307.596; new accessory dwelling units; newly converted multiplexes; taxing district approval.
- ORS 307.592 · Application process.
- ORS 307.594 · Approval or rejection of application; appeals; notice to assessor; continuation under new ownership.