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- ORS 308.135 · Trustee or personal representative separately assessed; valuation of property held as representative.
- ORS 308.140 · [1983 c.307 §1; renumbered 223.317 in 1987]
- ORS 308.142 · “Property” and “property tax account” defined.
- ORS 308.145 · [1983 c.307 §2; renumbered 223.322 in 1987]
- ORS 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.
- ORS 308.149 · Definitions for ORS 308.149 to 308.166.
- ORS 308.150 · [1983 c.307 §3; renumbered 223.327 in 1987]
- ORS 308.151 · Certain cities authorized to define “area” as city by ordinance or resolution; supermajority required; software costs withheld from property taxes.
- ORS 308.153 · New property and new improvements to property.
- ORS 308.156 · Subdivision or partition; rezoning; omitted property; disqualification from exemption, partial exemption or special assessment; rules.
- ORS 308.159 · Lot line adjustments.
- ORS 308.162 · Property tax account modifications.
- ORS 308.165 · [1983 c.259 §1; renumbered 223.132 in 1987]
- ORS 308.166 · Ordering provisions when property is subject to multiple special determinations of value.
- ORS 308.170 · [1983 c.259 §2; renumbered 223.878 in 1987]
- ORS 308.205 · Real market value defined; rules.
- ORS 308.207 · Computation of real market value for taxing or bonding limitations.
- ORS 308.210 · Assessing property; record as assessment roll; changes in ownership or description of real property and manufactured structures assessed as personal property.
- ORS 308.212 · Requirement for property owner to file address.
- ORS 308.215 · Contents of assessment roll; rules.
- ORS 308.217 · Form of assessment and tax rolls; obtaining descriptions of property.
- ORS 308.219 · Assessment and tax rolls; preparation; contents; availability to public; rules.
- ORS 308.220 · [Amended by 1957 c.324 §3; repealed by 1965 c.344 §2 (308.217, 308.219 and 308.221 enacted in lieu of 308.220)]
- ORS 308.221 · [1965 c.344 §5 (308.217, 308.219 and 308.221 enacted in lieu of 308.220); 1981 c.804 §37; 1991 c.459 §93; 1997 c.541 §262; renumbered 310.147 in 1997]
- ORS 308.225 · Boundary changes; procedure.
- ORS 308.229 · [1989 c.887 §10; 1991 c.459 §95; 1993 c.703 §3; 1997 c.541 §158; repealed by 1999 c.314 §94]
- ORS 308.230 · [Repealed by 1969 c.454 §2]
- ORS 308.231 · Only registered appraisers to appraise real property.
- ORS 308.232 · Property to be valued at 100 percent real market value and assessed at assessed value.
- ORS 308.233 · Use of sales data for physical appraisal.
- ORS 308.234 · Record of last appraisal; Department of Revenue to approve methods of appraisal.
- ORS 308.235 · Valuation of real property.
- ORS 308.236 · Land values to reflect presence of roads; roads not assessed; exception for certain timber roads.
- ORS 308.237 · [1961 c.695 §1; repealed by 1963 c.577 §11]
- ORS 308.238 · [1961 c.695 §2; repealed by 1963 c.577 §11]
- ORS 308.239 · [1965 c.622 §1; 1967 c.633 §1; renumbered 308.345]
- ORS 308.240 · Description of real property; assessment to “unknown owners”; mistake or omission in owner’s name; error in description of property.
- ORS 308.242 · Assessor’s authority to change roll after September 25 limited; when changes permitted; stipulations.
- ORS 308.245 · Maps; taxpayers’ index.
- ORS 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.
- ORS 308.253 · [1985 c.416 §2; 1991 c.459 §102; repealed by 2003 c.655 §143]
- ORS 308.255 · [Amended by 1955 c.735 §7; repealed by 1957 c.342 §1 (308.256 enacted in lieu of 308.110 and 308.255)]
- ORS 308.256 · Assessment, taxation and exemption of watercraft and materials of shipyards, ship repair facilities and offshore drilling rigs.
- ORS 308.260 · Watercraft used for reduction or processing of deep-sea fish; machinery and equipment; assessment; taxation.
- ORS 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.
- ORS 308.275 · Use of reproduction cost or prices and costs in determining assessed values.
- ORS 308.280 · [Amended by 1953 c.179 §2; 1967 c.78 §3; 1967 c.293 §9; 1969 c.561 §3; 1971 c.472 §1; 1975 c.764 §2; 1975 c.780 §6; 1977 c.884 §6; 1979 c.241 §47; 1979 c.692 §11c; 1981 c.804 §45; 1983 s.s. c.5 §5; repealed by 1991 c.96 §13 and 1991 c.459 §183]
- ORS 308.281 · [1981 c.364 §2; 1983 s.s. c.5 §5a; repealed by 1991 c.96 §13 and 1991 c.459 §183]
- ORS 308.282 · [1957 c.324 §7; 1981 c.804 §47; repealed by 1991 c.459 §183]
- ORS 308.285 · Requiring taxpayer to furnish list of taxable property.
- ORS 308.287 · [1981 c.804 §44; repealed by 1983 s.s. c.5 §26]
- ORS 308.289 · [1981 c.804 §46; 1983 s.s. c.5 §6; repealed by 1991 c.96 §13 and 1991 c.459 §183]
- ORS 308.290 · Returns; personal property; exception; real property; combined real and personal returns for industrial property; confidentiality and disclosure; lessor-lessee elections; rules.
- ORS 308.292 · [1955 c.233 §1; 1957 c.542 §1; repealed by 1979 c.692 §13]
- ORS 308.295 · Penalties for failure to file real property or combined return on time; notice; waiver of penalty.
- ORS 308.296 · Penalty for failure to file return reporting only personal property; notice; waiver of penalty.
- ORS 308.297 · Personal property returns to note penalty for delinquency.
- ORS 308.300 · Penalty for neglecting to file real property or combined return with intent to evade taxation.
- ORS 308.302 · Disposition of penalties.
- ORS 308.305 · [Repealed by 1955 c.610 §1]
- ORS 308.309 · [1955 c.488 §1; 1957 c.541 §1; 1959 c.81 §1; renumbered 321.955]
- ORS 308.310 · When list of persons issued electrical permits supplied.
- ORS 308.315 · [Repealed by 1955 c.610 §1]
- ORS 308.316 · Examining witnesses, books and records; reference of matter to department upon failure to produce records or testify.
- ORS 308.320 · Oath of assessor upon completion of assessment roll.
- ORS 308.325 · [Repealed by 2017 c.28 §1]
- ORS 308.330 · Duty of assessor to assess properly.
- ORS 308.335 · Department testing work of county assessors; supplementing assessment list; special assessor.
- ORS 308.340 · [1969 c.561 §4; 1971 c.747 §17; 1977 c.884 §7; 1979 c.241 §49; 1979 c.553 §9b; 1981 c.804 §54; repealed by 1991 c.459 §183]
- ORS 308.341 · [1977 c.423 §1; 1981 c.804 §55; 1991 c.459 §111; 1997 c.541 §173; repealed by 2017 c.315 §9]
- ORS 308.342 · [1977 c.423 §4; 1981 c.804 §56; 1991 c.459 §112; repealed by 1997 c.541 §174]
- ORS 308.343 · [1977 c.423 §5; 1991 c.459 §113; 1997 c.541 §174a; repealed by 2017 c.315 §9]
- ORS 308.345 · [Formerly 308.239; subsection (4) enacted as 1967 c.633 §4; 1967 s.s. c.9 §1; 1975 c.708 §1; 1977 c.278 §1; 1981 c.623 §3; 1981 c.804 §57; 1991 c.459 §114; 1999 c.314 §15; renumbered 308A.092 in 1999]
- ORS 308.350 · [1967 c.633 §2; 1969 c.512 §1; 1981 c.608 §1; 1981 c.804 §58; 1991 c.459 §115; 1999 c.314 §16; renumbered 308A.095 in 1999]
- ORS 308.355 · [1967 c.633 §3; 1981 c.804 §59; 1991 c.459 §116; 1997 c.541 §175; 1999 c.21 §17; 1999 c.314 §17; renumbered 308A.098 in 1999]
- ORS 308.360 · [1967 c.633 §5; 1967 s.s. c.9 §2; 1999 c.314 §18; renumbered 308A.101 in 1999]
- ORS 308.365 · [1967 c.633 §6; 1995 c.79 §125; 1999 c.314 §19; renumbered 308A.104 in 1999]
- ORS 308.370 · [1963 c.577 §5; 1971 c.629 §1; 1971 c.776 §43; 1975 c.552 §32a; 1977 c.590 §1; 1981 c.588 §2; 1981 c.694 §2; 1981 c.804 §60; 1991 c.459 §117; 1997 c.541 §176; 1999 c.21 §18; repealed by 1999 c.314 §94]
- ORS 308.371 · [1979 c.553 §8; 1981 c.419 §6; repealed by 1991 c.459 §183]
- ORS 308.372 · [1977 c.339 §1; 1979 c.480 §4; 1983 c.826 §21; 1987 c.305 §6; 1987 c.614 §4; 1991 c.459 §117a; 1993 c.19 §8; 1993 c.792 §23; 1995 c.79 §127; 1997 c.541 §177; 1999 c.314 §8; renumbered 308A.071 in 1999]
- ORS 308.373 · [1983 c.623 §2; 1985 c.565 §53a; 1987 c.158 §45a; 1991 c.459 §118; 1999 c.314 §43; 1999 c.1078 §78; renumbered 308A.730 in 1999]
- ORS 308.374 · [1987 c.589 §2; 1991 c.459 §119; 1999 c.314 §11; renumbered 308A.080 in 1999]
- ORS 308.375 · [1963 c.577 §6; 1967 c.93 §1; 1969 c.396 §1; 1971 c.629 §2; 1991 c.459 §120; 1997 c.541 §179; 1999 c.314 §10; renumbered 308A.077 in 1999]
- ORS 308.376 · [1993 c.703 §2; 1999 c.314 §29b; renumbered 308A.253 in 1999]
- ORS 308.377 · [1987 c.305 §2; 1991 c.459 §121; 1997 c.541 §179a; 1999 c.314 §30; 1999 c.579 §6; renumbered 308A.256 in 1999]
- ORS 308.378 · [1987 c.305 §3; 1991 c.459 §122; 1997 c.541 §180; 1999 c.314 §31; renumbered 308A.259 in 1999]
- ORS 308.380 · [1963 c.577 §7; 1969 c.512 §2; 1999 c.314 §4; renumbered 308A.059 in 1999]
- ORS 308.382 · [1987 c.614 §2; 1991 c.459 §123; 1993 c.19 §9; 1995 c.185 §1; 1997 c.541 §181; repealed by 1999 c.314 §94]
- ORS 308.384 · [1987 c.614 §3; 1991 c.459 §124; 1995 c.127 §3; 1995 c.185 §2; 1997 c.541 §182; repealed by 1999 c.314 §94]
- ORS 308.385 · [1963 c.577 §8; 1971 c.621 §32; repealed by 1971 c.629 §6]
- ORS 308.387 · [1983 c.462 §4; repealed by 1999 c.314 §94]
- ORS 308.390 · [1963 c.577 §9; 1971 c.629 §3; 1973 c.303 §3; 1979 c.480 §3; 1983 c.462 §2; 1991 c.459 §125; 1993 c.19 §10; 1997 c.541 §183; 1999 c.314 §23; renumbered 308A.116 in 1999]
- ORS 308.391 · [1993 c.5 §2; 1997 c.541 §184; repealed by 1999 c.314 §94]
- ORS 308.392 · [1995 c.127 §2; 1997 c.541 §185; 1999 c.314 §14; renumbered 308A.089 in 1999]
- ORS 308.395 · [1963 c.577 §10; 1967 c.93 §2; 1971 c.629 §4; 1973 c.303 §4; 1973 c.503 §10; 1979 c.350 §5; 1981 c.419 §2; 1981 c.791 §10; 1983 c.462 §15; 1987 c.614 §5; 1991 c.459 §126; repealed by 1999 c.314 §94]
- ORS 308.396 · [1975 c.551 §§2,3; 1977 c.606 §1; 1979 c.689 §14; 1983 c.599 §§8,9; 1985 c.607 §1; 1987 c.158 §46; 1989 c.904 §31; 1991 c.459 §127; 1991 c.816 §19; 1995 c.79 §128; 1997 c.216 §1; repealed by 1999 c.314 §94]
- ORS 308.397 · [1973 c.503 §5; 1981 c.419 §3; 1985 c.604 §5; 1993 c.19 §11; 1999 c.314 §22; renumbered 308A.113 in 1999]
- ORS 308.398 · [1991 c.459 §129a; repealed by 1999 c.314 §94]
- ORS 308.399 · [1973 c.503 §6; 1979 c.350 §6; 1981 c.791 §4; 1985 c.607 §2; 1989 c.904 §32; 1991 c.459 §129; repealed by 1999 c.314 §94]
- ORS 308.400 · [1991 c.712 §1; 1999 c.314 §26; renumbered 308A.125 in 1999]