GroundRules
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- ORS 308.401 · [1973 c.503 §7; 1993 c.577 §19; 1999 c.314 §27; renumbered 308A.128 in 1999]
- ORS 308.403 · [1973 c.505 §§3,4; 1985 c.604 §1; 1999 c.314 §6; renumbered 308A.065 in 1999]
- ORS 308.404 · [1977 c.339 §2; 1979 c.350. §7; 1981 c.791 §2; 1991 c.459 §130; 1997 c.541 §191; 1999 c.314 §24; renumbered 308A.119 in 1999]
- ORS 308.405 · [Renumbered 308.409]
- ORS 308.406 · [1977 c.339 §3; 1981 c.791 §3; 1991 c.459 §131; 1999 c.314 §25; renumbered 308A.122 in 1999]
- ORS 308.407 · [1991 c.459 §§117c to 117g; 1997 c.541 §192; repealed by 1999 c.314 §94]
- ORS 308.408 · “Industrial plant” defined.
- ORS 308.409 · [Formerly 308.405; repealed by 1979 c.689 §27]
- ORS 308.410 · [Repealed by 1979 c.689 §27]
- ORS 308.411 · Appraisal and real market valuation of industrial plants; rules.
- ORS 308.412 · Effect of election to exclude income approach to value under prior law.
- ORS 308.413 · Confidential information furnished under ORS 308.411; exception; rules.
- ORS 308.415 · [Amended by 1967 c.105 §2; 1975 c.780 §7; repealed by 1979 c.689 §27]
- ORS 308.425 · Proration of taxes after destruction or damage; specially assessed property; cancellation of taxes; refunds; treatment of repairs; rules.
- ORS 308.428 · [1999 c.20 §2; 2007 c.450 §3; repealed by 2015 c.92 §2]
- ORS 308.429 · Relief not allowed in case of arson by property owner.
- ORS 308.430 · [1971 c.497 §2; repealed by 1974 s.s. c.14 §3]
- ORS 308.434 · Homesteads destroyed by wildfire; special assessment of rebuilt homesteads; fees; application procedure; disqualification; appeals; treatment of added property.
- ORS 308.435 · [1971 c.497 §3; repealed by 1974 s.s. c.14 §3]
- ORS 308.440 · [1971 c.497 §4; 1974 c.14 §2; 2001 c.422 §3; renumbered 308.429 in 2025]
- ORS 308.450 · Definitions for ORS 308.450 to 308.481.
- ORS 308.453 · Policy.
- ORS 308.455 · [Repealed by 1975 c.365 §4]
- ORS 308.456 · Application of ORS 308.450 to 308.481; standards for processing certificate applications.
- ORS 308.457 · Determining boundaries of distressed areas; rules; limitation.
- ORS 308.459 · Valuation of rehabilitated property not to be increased; effect of filing date of certificate.
- ORS 308.460 · [Repealed by 1975 c.365 §4]
- ORS 308.462 · Qualifications for limited assessment.
- ORS 308.465 · [Repealed by 1975 c.365 §4]
- ORS 308.466 · Processing applications for limited assessment; issuance of certificate; judicial review of application denial.
- ORS 308.468 · Fee for limited assessment applications; time of payment; disposition.
- ORS 308.470 · [Amended by 1967 c.105 §3; repealed by 1975 c.365 §4]
- ORS 308.471 · Owner to file statement with governing body when rehabilitation project finished; disqualification of property; judicial review of disqualification determination.
- ORS 308.474 · Owner to file annual statement regarding rental property transactions if agreement filed under ORS 308.462 (2).
- ORS 308.475 · [Repealed by 1975 c.365 §4]
- ORS 308.477 · Termination of limited assessment for incomplete construction or noncompliance; appeal; revaluation; tax liability.
- ORS 308.479 · Termination of limited assessment for change of use; additional taxes; circumstances when additional taxes not imposed.
- ORS 308.480 · [Repealed by 1975 c.365 §4]
- ORS 308.481 · Extending deadline for completion of rehabilitation project; grounds.
- ORS 308.490 · Determining value of homes for elderly persons.
- ORS 308.505 · Definitions for ORS 308.505 to 308.674.
- ORS 308.510 · Real and personal property classified for ORS 308.505 to 308.674.
- ORS 308.515 · Department to make annual assessment of designated utilities and companies.
- ORS 308.516 · Certain exceptions to ORS 308.515.
- ORS 308.517 · To whom property assessed; certain property not to be assessed.
- ORS 308.518 · Legislative intention with respect to ownership or operation of data centers.
- ORS 308.519 · Local assessment of data center property.
- ORS 308.520 · [Amended by 1957 c.711 §6; 1977 c.884 §8; 1995 c.256 §2; 1999 c.223 §2; renumbered 308.524 in 2019]
- ORS 308.521 · Property of cooperative providing steam or hot water heat by combustion of biomass exempt.
- ORS 308.522 · [1991 c.459 §144b; 1997 c.541 §204; repealed by 2001 c.114 §17]
- ORS 308.524 · Companies to file statements.
- ORS 308.525 · Contents of statement.
- ORS 308.530 · Company not relieved from making other reports.
- ORS 308.535 · Extension of time for making reports or statements; proceeding in case of failure or refusal to furnish statement or information.
- ORS 308.540 · Department to prepare assessment roll; date as of which value assessed; when roll final.
- ORS 308.545 · Mode of valuing property.
- ORS 308.550 · Valuing property of company operating both within and without state.
- ORS 308.555 · Unit valuation of property.
- ORS 308.558 · Taxation of aircraft; criteria; apportionment; exemption of aircraft of foreign-owned carriers.
- ORS 308.559 · [1995 c.378 §2; 2003 c.46 §20; 2005 c.94 §54; repealed by 2013 c.193 §1]
- ORS 308.560 · Assessment roll; description of property; effect of mistake.
- ORS 308.565 · Apportionment of assessment among counties.
- ORS 308.570 · Determining value per mile of main and branch lines of companies using rail lines.
- ORS 308.575 · Determining value per mile of property of companies using wire, pipe or pole lines or operational routes.
- ORS 308.580 · Department to review and correct tentative assessment roll; interested persons may appear.
- ORS 308.582 · Notice of tentative assessment.
- ORS 308.584 · Request for conference to modify tentative assessment; appeal.
- ORS 308.585 · Delivery of tentative assessment roll to director.
- ORS 308.590 · Review and correction of tentative assessment roll; apportionment to county.
- ORS 308.595 · Notice when valuation increased or omitted property placed on tentative assessment roll; exception.
- ORS 308.600 · Director’s examination of rolls.
- ORS 308.605 · Entry of corrections and changes; record of meetings.
- ORS 308.610 · Oath of director upon completion of review.
- ORS 308.615 · Keeping roll as public record.
- ORS 308.620 · [Amended by 1955 c.735 §4; 1961 c.533 §48; repealed by 1977 c.870 §59]
- ORS 308.621 · When assessment complete; certifying to assessors; apportioning by assessor; levy and collection of taxes.
- ORS 308.624 · Correction of certified roll.
- ORS 308.625 · [Amended by 1955 c.735 §5; 1957 c.325 §3; repealed by 1961 c.533 §57]
- ORS 308.628 · Omitted property subject to assessment.
- ORS 308.630 · [Amended by 1955 c.735 §6; 1961 c.533 §49; repealed by 1977 c.870 §59]
- ORS 308.632 · Notice of intention to add omitted property to assessment roll.
- ORS 308.635 · [Amended by 1979 c.241 §34; 1981 c.804 §66; 1983 s.s. c.5 §8; 1985 c.613 §10; 1991 c.459 §155; 1997 c.541 §214; renumbered 308.621 in 2007]
- ORS 308.636 · Correction of assessment roll to reflect omitted property; appeal.
- ORS 308.640 · Assessment and taxation of personal property of small private railcar companies; apportionment to counties.
- ORS 308.645 · Reports by companies of mileage to county assessors.
- ORS 308.650 · Companies to maintain principal office and agent within state.
- ORS 308.655 · Rules and regulations.
- ORS 308.660 · [Repealed by 1995 c.79 §132]
- ORS 308.665 · Railroad car exemption.
- ORS 308.670 · [1975 c.655 §1; 1977 c.679 §1; 1981 c.804 §67; 1991 c.459 §159; 1997 c.541 §215; repealed by 2001 c.114 §18]
- ORS 308.671 · Elective exemption of certain communication-related property.
- ORS 308.673 · [2015 c.23 §2; repealed by 2019 c.164 §1]
- ORS 308.674 · Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property; limitations; exclusivity.
- ORS 308.675 · [1975 c.655 §2; 1977 c.679 §2; repealed by 1997 c.541 §215a]
- ORS 308.677 · [2015 c.23 §5; 2015 c.31 §7; repealed by 2019 c.164 §1]
- ORS 308.680 · [1975 c.655 §3; 1977 c.679 §3; 1991 c.459 §160; repealed by 1997 c.541 §215a]
- ORS 308.681 · [2015 c.23 §6; repealed by 2019 c.164 §1]
- ORS 308.685 · [1975 c.655 §4; 1977 c.679 §4; 1979 c.350 §8; 1985 c.524 §2; 1991 c.459 §161; 1993 c.18 §71; repealed by 1997 c.541 §215a]
- ORS 308.690 · [1975 c.355 §2; 1977 c.811 §3; 1979 c.534 §2; repealed by 1991 c.459 §184]
- ORS 308.695 · [1975 c.355 §3; repealed by 1991 c.459 §184]