GroundRules
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- ORS 307.596 · Assessment upon expiration or termination of exemption; additional taxes.
- ORS 307.600 · Legislative findings.
- ORS 307.603 · Definitions for ORS 307.600 to 307.637.
- ORS 307.605 · [1975 c.428 §1; 1979 c.425 §1; 1989 c.1051 §1; 1995 c.596 §2; 1999 c.808 §2; 2003 c.457 §2; renumbered 307.603 in 2005]
- ORS 307.606 · Exemption limited to tax levy of city or county that adopts ORS 307.600 to 307.637; designated areas; public hearings; standards and guidelines for considering applications.
- ORS 307.609 · Applicability of ORS 307.600 to 307.637 in cities and certain counties.
- ORS 307.610 · [1975 c.428 §3; 1979 c.425 §2; 1983 c.493 §1; 1989 c.1051 §2; 1991 c.459 §72; 1995 c.596 §3; 1997 c.325 §27; 1999 c.808 §3; 2003 c.457 §3; renumbered 307.606 in 2005]
- ORS 307.612 · Duration of exemption; inclusions and exclusions.
- ORS 307.615 · City or county to provide application forms; contents of application form; filing deadline; revision of application.
- ORS 307.618 · City or county findings required for approval.
- ORS 307.620 · [1975 c.428 §4; 1989 c.1051 §3; 1995 c.596 §4; 1999 c.808 §4; 2003 c.457 §4; renumbered 307.609 in 2005]
- ORS 307.621 · Approval or denial of applications; application fees.
- ORS 307.624 · Termination of exemption for failure to complete construction or comply with law; notice.
- ORS 307.627 · Termination of exemption; additional taxes.
- ORS 307.630 · [1975 c.428 §5; 1979 c.425 §3; 1989 c.1051 §3a; 1991 c.459 §73; 1995 c.596 §5; 1997 c.541 §136; 1999 c.808 §5; 2003 c.457 §5; renumbered 307.612 in 2005]
- ORS 307.631 · Review of denial of application or termination of exemption; correction of assessment and tax rolls; owner’s appeal of valuation; effective date of termination of exemption.
- ORS 307.634 · Extension of deadline for completion of construction, addition or conversion.
- ORS 307.637 · Deadlines for actions required for exemption.
- ORS 307.640 · [1975 c.428 §6; 1991 c.459 §74; 1995 c.596 §6; 1997 c.541 §138; renumbered 307.615 in 2005]
- ORS 307.650 · [1975 c.428 §7; 1995 c.278 §37; 1995 c.596 §7; 1999 c.808 §6; 2003 c.457 §6; 2005 c.94 §41; renumbered 307.618 in 2005]
- ORS 307.651 · Definitions for ORS 307.651 to 307.687.
- ORS 307.654 · Legislative findings.
- ORS 307.657 · Local government action to provide exemption.
- ORS 307.660 · [1975 c.428 §8; 1995 c.596 §8; renumbered 307.621 in 2005]
- ORS 307.661 · Median sales price.
- ORS 307.664 · Exemption; limitations.
- ORS 307.667 · Application for exemption.
- ORS 307.670 · [1975 c.428 §9; 1979 c.425 §4; 1981 c.697 §6; 1983 c.493 §2; 1989 c.1051 §4; 1991 c.459 §75; 1995 c.596 §9; renumbered 307.624 in 2005]
- ORS 307.671 · Approval criteria.
- ORS 307.674 · Application approval and denial procedures; notice of approval to owner; filing with assessor; fee.
- ORS 307.675 · [1981 c.697 §5; 1987 c.158 §45; 1987 c.459 §33; 1991 c.459 §76; 1999 c.808 §7; 2003 c.457 §7; renumbered 307.627 in 2005]
- ORS 307.677 · Extension of construction period; effect of destruction of property.
- ORS 307.680 · [1975 c.428 §10; 1991 c.459 §77; 1995 c.596 §10; 1997 c.541 §141; renumbered 307.631 in 2005]
- ORS 307.681 · Termination of exemption for noncompliance; procedures.
- ORS 307.684 · Immediate termination of exemption; additional taxes.
- ORS 307.687 · Review of denial of application; procedures following termination of exemption; correction of tax roll; additional taxes.
- ORS 307.690 · [1975 c.428 §11; 1979 c.425 §5; 1983 c.493 §3; 1989 c.1051 §5; 1991 c.459 §78; 1995 c.596 §11; 1997 c.325 §29; renumbered 307.634 in 2005]
- ORS 307.691 · [1995 c.596 §13; 1997 c.541 §143; 1999 c.808 §8; 2003 c.457 §8; 2005 c.176 §1; renumbered 307.637 in 2005]
- ORS 307.700 · [1979 c.561 §1; repealed by 1993 c.475 §3]
- ORS 307.701 · [1993 c.475 §2; 1997 c.541 §144; repealed by 1993 c.475 §4]
- ORS 307.705 · [1979 c.561 §2; 1991 c.459 §79; repealed by 1993 c.475 §3]
- ORS 307.804 · Rural health care facilities; claim procedures; duration of exemption.
- ORS 307.806 · Exemption limited to taxes of district adopting ORS 307.804; procedures.
- ORS 307.808 · Findings and declarations.
- ORS 307.810 · [1959 c.659 §1; repealed by 1979 c.692 §13]
- ORS 307.811 · Essential community provider long term care facilities.
- ORS 307.815 · Exemption limited to taxes of district adopting ORS 307.811.
- ORS 307.818 · Beach access sites; claim procedures.
- ORS 307.820 · [1959 c.659 §2; 1965 c.395 §1; repealed by 1979 c.692 §13]
- ORS 307.821 · Disqualification; additional taxes.
- ORS 307.824 · Findings and declarations.
- ORS 307.827 · Environmentally sensitive logging equipment.
- ORS 307.830 · [1959 c.659 §3; repealed by 1979 c.692 §13]
- ORS 307.831 · Skyline and swing yarders.
- ORS 307.835 · Cargo containers.
- ORS 307.840 · [1959 c.659 §4; repealed by 1979 c.692 §13]
- ORS 307.841 · Definitions for ORS 307.841 to 307.867.
- ORS 307.844 · Zone designation; local taxing district election to not participate in zone; notification of local taxing districts.
- ORS 307.847 · [Formerly 285C.456; repealed by 2017 c.326 §11]
- ORS 307.850 · [1965 c.278 §1; 1993 c.70 §1; 1997 c.499 §1; renumbered 285A.325 in 1997]
- ORS 307.851 · [Formerly 285C.459; repealed by 2017 c.326 §11]
- ORS 307.854 · Acquisition, disposition and development of real property within zone.
- ORS 307.857 · Application for exemption; partial exemption computations; review; certification; fees.
- ORS 307.858 · Project certification requirements.
- ORS 307.861 · Monitoring of certified projects; decertification.
- ORS 307.864 · Partial property tax exemption.
- ORS 307.866 · Decertification of project; disqualification from exemption; additional taxes.
- ORS 307.867 · Termination of zone; effect of termination.
- ORS 307.870 · Definitions for ORS 307.870 to 307.890.
- ORS 307.872 · Heavy equipment rental tax; exemption from property tax; no maximum term; rulemaking authority.
- ORS 307.875 · Heavy equipment provider registration; records and statements; rules.
- ORS 307.878 · Collection of tax; quarterly returns; remittance of tax.
- ORS 307.880 · Refunds.
- ORS 307.883 · Taxes held in trust; warrant for delinquent taxes; enforcement procedures.
- ORS 307.885 · Applicability of other provisions of tax law.
- ORS 307.888 · Distribution of moneys received; certain information not confidential.
- ORS 307.890 · Exemption from disclosure; statutory conflict resolution.
- ORS 307.990 · Penalties.
- ORS 308.005 · “Assessor” includes deputy.
- ORS 308.007 · Definitions.
- ORS 308.010 · Registered appraiser requirements; revocation; continuing education; rules.
- ORS 308.015 · Alternate qualifications for registered appraisers.
- ORS 308.020 · [1973 c.345 §2; 1989 c.267 §1; 1991 c.459 §83; 1993 c.650 §1; 1995 c.650 §89; 1997 c.541 §§148,149; repealed by 2017 c.315 §9]
- ORS 308.025 · [1977 c.884 §29; 1977 c.892 §54; 1981 c.720 §14; 1983 c.826 §20; 1991 c.459 §84; 1995 c.79 §124; 1999 c.314 §44; renumbered 308A.733 in 1999]
- ORS 308.027 · [1983 c.471 §1; repealed by 2003 c.169 §11]
- ORS 308.030 · Penalty for failure to file certain statements within time limits; notice; waiver or reduction of penalty; rules.
- ORS 308.050 · Assessor’s annual report on property appraisal program.
- ORS 308.055 · Special assessor appointed if assessor fails to act.
- ORS 308.057 · Continuing education of county assessors required; effect of failure to comply; appointment of special assessor.
- ORS 308.059 · Qualifications of managerial employees of assessor.
- ORS 308.060 · [Amended by 1955 c.575 §4; repealed by 1967 c.316 §3]
- ORS 308.061 · [1967 c.316 §2(1),(3); 1977 c.193 §1; 1991 c.459 §87; repealed by 1997 c.782 §13]
- ORS 308.062 · Action by department when appraisals not being conducted as provided by law; reimbursement of department costs.
- ORS 308.065 · Administering of oaths by assessors and deputies.
- ORS 308.105 · Personal property.
- ORS 308.110 · [Repealed by 1957 c.342 §1 (308.256 enacted in lieu of 308.110 and 308.255)]
- ORS 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.
- ORS 308.120 · Partnership property; liability of either partner for whole tax.
- ORS 308.125 · Undivided interest; assessment; ownership of less than one forty-eighth interest.
- ORS 308.130 · Undivided estate of decedent; liability for whole tax; right of contribution.