GroundRules
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- ORS 308.700 · [1975 c.355 §4; 1981 c.804 §68; 1985 c.613 §20; repealed by 1991 c.459 §184]
- ORS 308.701 · Definitions for ORS 308.701 to 308.724.
- ORS 308.704 · Option of owner to choose special assessment.
- ORS 308.705 · [1957 c.628 §2; 1967 c.77 §1; repealed by 1997 c.154 §25]
- ORS 308.707 · Valuation of multiunit rental property subject to special assessment.
- ORS 308.709 · Application procedure; due dates; late filing; fee; assessor determination; appeals.
- ORS 308.710 · [1957 c.628 §§3,5; repealed by 1997 c.154 §25]
- ORS 308.712 · Methods to determine specially assessed value; election by owner; procedure; rules; fee.
- ORS 308.714 · Disqualification; notification requirements; penalties; rules; reapplication; new property or new improvements.
- ORS 308.715 · [1957 c.628 §4; 1959 c.297 §1; repealed by 1997 c.154 §25]
- ORS 308.720 · [1957 c.628 §6; repealed by 1997 c.154 §25]
- ORS 308.723 · Application of property tax expenditure funding.
- ORS 308.724 · Rules.
- ORS 308.725 · [1957 c.628 §7; 1963 c.238 §2; 1965 c.492 §1; 1967 c.226 §1; 1969 c.595 §12; repealed by 1997 c.154 §25]
- ORS 308.730 · [1957 c.628 §8; 1981 c.623 §5; repealed by 1997 c.154 §25]
- ORS 308.740 · [1971 c.493 §2; 1991 c.459 §162; 1997 c.541 §218; renumbered 308A.300 in 1999]
- ORS 308.745 · [1971 c.493 §1; renumbered 308A.303 in 1999]
- ORS 308.750 · [1971 c.493 §3; 1991 c.459 §163; 1997 c.541 §219; renumbered 308A.306 in 1999]
- ORS 308.755 · [1971 c.493 §4; 1999 c.503 §4; renumbered 308A.309 in 1999]
- ORS 308.760 · [1971 c.493 §5; 1991 c.459 §164; renumbered 308A.312 in 1999]
- ORS 308.765 · [1971 c.493 §6; 1991 c.459 §165; 1997 c.541 §219a; renumbered 308A.315 in 1999]
- ORS 308.770 · [1971 c.493 §7; 1991 c.459 §166; 1997 c.541 §220; renumbered 308A.318 in 1999]
- ORS 308.775 · [1971 c.493 §8; renumbered 308A.321 in 1999]
- ORS 308.780 · [1971 c.493 §9; 1979 c.350 §9; renumbered 308A.324 in 1999]
- ORS 308.785 · [1971 c.493 §10; renumbered 308A.327 in 1999]
- ORS 308.790 · [1971 c.493 §11; renumbered 308A.330 in 1999]
- ORS 308.792 · [1981 c.720 §3; 1999 c.21 §21; renumbered 308A.350 in 1999]
- ORS 308.793 · [1981 c.720 §1; renumbered 308A.353 in 1999]
- ORS 308.794 · [1981 c.720 §4; 1991 c.459 §176; renumbered 308A.356 in 1999]
- ORS 308.795 · [1981 c.720 §5; 1997 c.811 §1; renumbered 308A.359 in 1999]
- ORS 308.796 · [1981 c.720 §6; 1997 c.811 §2; renumbered 308A.362 in 1999]
- ORS 308.797 · [1981 c.720 §7; renumbered 308A.365 in 1999]
- ORS 308.798 · [1981 c.720 §8; 1991 c.459 §178; renumbered 308A.368 in 1999]
- ORS 308.799 · [1981 c.720 §9; renumbered 308A.371 in 1999]
- ORS 308.800 · [1981 c.720 §10; renumbered 308A.374 in 1999]
- ORS 308.801 · [1981 c.720 §11; 1999 c.314 §50; renumbered 308A.377 in 1999]
- ORS 308.802 · [1981 c.720 §12; 1989 c.924 §6; 1991 c.459 §182; 1997 c.811 §3; renumbered 308A.380 in 1999]
- ORS 308.803 · [1981 c.720 §§13,13a; 1989 c.924 §7; 1997 c.811 §4; renumbered 308A.383 in 1999]
- ORS 308.805 · Mutual and cooperative electric distribution systems subject to tax on gross earnings.
- ORS 308.807 · Amount of tax.
- ORS 308.810 · Association to file statement; payment of tax.
- ORS 308.815 · Examination of return by department; distribution of tax.
- ORS 308.820 · Tax as a lien; delinquency date; action to collect.
- ORS 308.850 · [1969 c.605 §11; repealed by 1971 c.529 §37]
- ORS 308.855 · [1969 c.605 §12; repealed by 1971 c.529 §37]
- ORS 308.860 · [1969 c.605 §13; repealed by 1971 c.529 §37]
- ORS 308.865 · Notice and payment of taxes before movement of mobile modular unit.
- ORS 308.866 · Definition of “mobile modular unit”; statement of value; receipt.
- ORS 308.870 · [1969 c.605 §15; 1971 c.210 §1; repealed by 1971 c.529 §37]
- ORS 308.875 · Manufactured structures classified as real or personal property; effect of classification on other transactions.
- ORS 308.880 · Travel or special use trailer eligible for ad valorem taxation upon application of owner.
- ORS 308.885 · Determination of real market value of manufactured structure without physical appraisal.
- ORS 308.890 · [1973 c.91 §8; 1983 c.311 §2; 1983 c.338 §908; 1985 c.16 §475; repealed by 2003 c.655 §143]
- ORS 308.905 · [1989 c.919 §3; repealed by 2017 c.315 §9]
- ORS 308.990 · Penalties.
- ORS 308A.050 · Legislative intent.
- ORS 308A.053 · Definitions for ORS 308A.050 to 308A.128.
- ORS 308A.056 · Definition of “farm use.”
- ORS 308A.059 · Farm use definition; rules.
- ORS 308A.062 · Qualification of exclusive farm use zone farmland.
- ORS 308A.065 · County counsel review of exclusive farm use zoning ordinances; notice upon determination of unqualified land; assessment pending zone requalification.
- ORS 308A.068 · Qualification of nonexclusive farm use zone farmland.
- ORS 308A.071 · Income requirements for nonexclusive farm use zone farmland.
- ORS 308A.074 · Wasteland qualifications; annual application.
- ORS 308A.077 · Application to qualify nonexclusive farm use zone farmland.
- ORS 308A.080 · Acquired land qualifications.
- ORS 308A.083 · Potential additional tax liability.
- ORS 308A.086 · Requalification generally.
- ORS 308A.089 · Requalification of disqualified nonexclusive farm use zone farmland; fee.
- ORS 308A.091 · Rules for farm use special assessment pursuant to remediation plan; fee; limitation.
- ORS 308A.092 · Determining value for farm use; procedure.
- ORS 308A.095 · Elective appointment of county board of review for advice on income-approach factors.
- ORS 308A.098 · County property value appeals board use of assessor’s data.
- ORS 308A.101 · [Formerly 308.360; repealed by 2011 c.193 §3]
- ORS 308A.104 · [Formerly 308.365; repealed by 2011 c.193 §3]
- ORS 308A.107 · Value for farm use; maximum assessed value and assessed value of farmland.
- ORS 308A.110 · Real property improvements and machinery not subject to farm use special assessment.
- ORS 308A.113 · Disqualification of exclusive farm use zone farmland; reversal for remediation plan.
- ORS 308A.116 · Disqualification of nonexclusive farm use zone farmland; reversal for remediation plan; additional taxes.
- ORS 308A.117 · Disqualification for illegal growing of marijuana on land; exceptions; additional taxes.
- ORS 308A.119 · Abatement; termination of abatement.
- ORS 308A.122 · Effect of requalification on potential additional taxes.
- ORS 308A.125 · Historic cemeteries within exclusive farm use zones; partition; effect of disqualification.
- ORS 308A.128 · Certain district assessments inapplicable to exclusive farm use zone farmland.
- ORS 308A.250 · Definitions for ORS 308A.250 to 308A.259.
- ORS 308A.253 · Qualification of homesites.
- ORS 308A.256 · Maximum assessed value and assessed value of homesites.
- ORS 308A.259 · Disqualification of homesite.
- ORS 308A.300 · Definitions for ORS 308A.300 to 308A.330.
- ORS 308A.303 · Legislative intent.
- ORS 308A.306 · Application for open space use assessment; contents of application; filing; reapplication.
- ORS 308A.309 · Submission of application for approval of local granting authority; grounds for denial; approval; application withdrawal.
- ORS 308A.312 · Notice to assessor of approval or denial; recording approval; assessor to record potential additional taxes on tax roll; appeal from denial.
- ORS 308A.315 · Determination of maximum assessed value and assessed value of open space lands; rules.
- ORS 308A.318 · Change in use of open space land; notice to assessor; withdrawal from classification; collection of additional taxes; exception.
- ORS 308A.321 · Withdrawal by assessor when use changed; notice; imposition of additional taxes; interest; penalty; exception.
- ORS 308A.324 · Prepayment of additional taxes; extending taxes on tax roll; collection; distribution.
- ORS 308A.327 · Reports on land use from owners; effect of failure to make report upon demand.
- ORS 308A.330 · Rules.
- ORS 308A.350 · Definitions for ORS 308A.350 to 308A.383.