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- ORS 308A.353 · Legislative intent.
- ORS 308A.356 · Application for exemption as riparian land; contents; notice after sale or transfer.
- ORS 308A.359 · Standards and criteria for exemption; determination; exemption limited to certain lands; application withdrawal.
- ORS 308A.360 · City and county authorization required for exemption of riparian land within city and urban growth boundary.
- ORS 308A.362 · Approval or disapproval of application; limitation on approval; order; notice; exemption; potential additional taxes.
- ORS 308A.365 · Duration of exemption; change in use; withdrawal at request of owner.
- ORS 308A.368 · Additional taxes upon withdrawal from riparian land designation; computation.
- ORS 308A.371 · Additional taxes; payment; collection.
- ORS 308A.374 · Reports on riparian land use from owners; effect of failure to make report upon demand; request by assessor for determination of continued qualification.
- ORS 308A.377 · Abatement of additional taxes when farm, forest or open space land designated riparian.
- ORS 308A.380 · [Formerly 308.802; repealed by 2015 c.480 §4]
- ORS 308A.383 · Rules.
- ORS 308A.400 · Findings.
- ORS 308A.403 · Legislative intent.
- ORS 308A.406 · Definitions for ORS 308A.403 to 308A.430.
- ORS 308A.409 · Wildlife habitat conservation and management plans; rules.
- ORS 308A.412 · Plan submission and review; limitation on approval; rules; priorities for plan approval.
- ORS 308A.415 · Designation by State Fish and Wildlife Commission of land eligible for wildlife habitat special assessment.
- ORS 308A.418 · Removal of designation upon request of city or county; requirements.
- ORS 308A.421 · Effect of designation or removal for property tax purposes.
- ORS 308A.424 · Application for special assessment; approval.
- ORS 308A.427 · Valuation; potential additional tax liability.
- ORS 308A.430 · Disqualification from special assessment; additional taxes.
- ORS 308A.450 · Definitions for ORS 308A.450 to 308A.465.
- ORS 308A.453 · Requirements.
- ORS 308A.456 · Application for conservation easement special assessment; contents; application fee.
- ORS 308A.459 · Valuation; potential additional tax liability.
- ORS 308A.462 · Dwellings.
- ORS 308A.465 · Inspection by holder; disqualification; notice; requalification; additional tax.
- ORS 308A.700 · Definitions for ORS 308A.700 to 308A.733.
- ORS 308A.703 · Additional taxes upon disqualification.
- ORS 308A.706 · Circumstances when additional taxes are deferred; exceptions; potential additional tax liability.
- ORS 308A.707 · Additional taxes when land disqualified from small tract forestland assessment.
- ORS 308A.709 · Circumstances when additional taxes are not imposed.
- ORS 308A.712 · Determining amount of deferred additional taxes and period for which additional taxes are due.
- ORS 308A.715 · Imposition of deferred additional taxes upon request of owner.
- ORS 308A.718 · Assessor to send notice upon disqualification or forestland change in use; deadline; appeal; change in special assessment explanation; remediation plan notification.
- ORS 308A.721 · [1999 c.314 §40; repealed by 2003 c.454 §81 and 2003 c.621 §49]
- ORS 308A.724 · Application for change of special assessment following disqualification; time for meeting farm use income requirements; application due dates; limitation on special assessments for disqualified wildlife habitat and conservation easement land.
- ORS 308A.727 · Change to open space use; additional taxes upon withdrawal; notification upon application.
- ORS 308A.730 · Application for special assessment following acquisition of land through government exchange; amount of additional taxes following disqualification.
- ORS 308A.733 · Withdrawal of change of special assessment application.
- ORS 308A.740 · Legislative policy.
- ORS 308A.743 · Disqualification limited when land subject to certain plans, easements, deed restrictions or leases; procedural requirements.
- ORS 309.010 · [Amended by 1989 c.330 §17; 1991 c.459 §185; 1993 c.270 §36; 1993 c.498 §1; 1995 c.226 §3; 1995 c.293 §12; repealed by 1997 c.541 §241]
- ORS 309.011 · [Formerly 309.050; 1993 c.270 §37; 1995 c.226 §4; repealed by 1997 c.541 §241]
- ORS 309.012 · [1991 c.459 §206; 1993 c.270 §38; 1993 c.498 §2; 1995 c.226 §5; repealed by 1997 c.541 §241]
- ORS 309.014 · [Formerly 309.028; repealed by 1997 c.541 §241]
- ORS 309.016 · [1991 c.459 §207; repealed by 1997 c.541 §241]
- ORS 309.018 · [1991 c.459 §191a; 1993 c.270 §39; 1995 c.650 §63; repealed by 1997 c.541 §241]
- ORS 309.020 · Property value appeals board; members; qualifications; term of office; quorum; replacement.
- ORS 309.021 · [Formerly 309.045; repealed by 1995 c.226 §14]
- ORS 309.022 · Training; expenses; rules.
- ORS 309.024 · Record of proceedings; clerk; legal advisor; appraiser assistance.
- ORS 309.025 · Notice of hearings on appeals of property value; proof of notice; persons interested may appear.
- ORS 309.026 · Sessions; hearing of petitions for reduction of property value; applications to waive penalty; adjournment.
- ORS 309.028 · [1955 c.709 §6; 1959 c.519 §4; 1971 c.377 §4; 1975 c.753 §4; 1979 c.241 §36; 1981 c.804 §4; 1989 c.330 §5; 1991 c.459 §191; renumbered 309.014 in 1991]
- ORS 309.030 · [Amended by 1955 c.709 §9; renumbered 309.038]
- ORS 309.032 · [1955 c.709 §7; 1959 c.519 §5; 1973 c.402 §13; 1975 c.753 §7; 1979 c.241 §37; 1981 c.804 §5; 1983 s.s. c.5 §10; 1985 c.613 §11; 1989 c.330 §6; repealed by 1991 c.96 §13 and 1991 c.459 §208]
- ORS 309.034 · [1955 c.709 §8; repealed by 1971 c.377 §5 (309.035 enacted in lieu of 309.034)]
- ORS 309.035 · [1971 c.377 §6 (enacted in lieu of 309.034); 1973 c.71 §1; 1975 c.753 §8; 1975 c.763 §2; 1979 c.241 §38; 1981 c.804 §6; 1983 s.s. c.5 §11; 1989 c.330 §7; 1991 c.459 §192; 1997 c.541 §228; renumbered 309.203 in 1997]
- ORS 309.036 · [1955 c.709 §§17, 18; 1971 c.377 §7; 1979 c.241 §39; 1981 c.804 §7; 1983 s.s. c.5 §12; 1985 c.613 §12; repealed by 1989 c.330 §19]
- ORS 309.038 · [Formerly 309.030; 1981 c.804 §8; 1983 s.s. c.5 §13; 1985 c.318 §4; repealed by 1989 c.330 §19]
- ORS 309.040 · [Amended by 1953 c.714 §3; 1959 c.666 §2; 1981 c.804 §9; 1983 c.603 §1; repealed by 1989 c.330 §19]
- ORS 309.045 · [1977 c.219 §2; 1979 c.725 §2; 1981 c.804 §10; 1983 s.s. c.5 §14; 1985 c.318 §5; 1989 c.330 §8; 1991 c.459 §193; renumbered 309.021 in 1991]
- ORS 309.050 · [Amended by 1955 c.709 §10; 1971 c.377 §8; 1979 c.241 §40; 1981 c.804 §11; 1983 s.s. c.5 §15; 1985 c.613 §13; 1989 c.330 §9; 1991 c.459 §194; renumbered 309.011 in 1991]
- ORS 309.060 · [Amended by 1955 c.709 §11; 1981 c.804 §12; 1989 c.330 §10; repealed by 1991 c.96 §13 and 1991 c.459 §208]
- ORS 309.067 · Pool of members.
- ORS 309.070 · Oath.
- ORS 309.072 · Record of board business.
- ORS 309.080 · [Amended by 1955 c.709 §12; 1957 c.326 §4; 1979 c.241 §42; 1981 c.804 §14; 1989 c.330 §11; repealed by 1991 c.96 §13 and 1991 c.459 §208]
- ORS 309.090 · [Amended by 1953 c.296 §2; 1957 c.326 §5; 1979 c.241 §43; 1981 c.804 §15; 1985 c.613 §22; repealed by 1991 c.96 §13 and 1991 c.459 §208]
- ORS 309.100 · Petitions for reduction of property value; filing; hearings; notice of hearing; representation at hearing.
- ORS 309.103 · [1969 c.561 §1; 1973 c.402 §14; 1981 c.804 §17; 1983 c.603 §3; 1989 c.330 §13; repealed by 1991 c.96 §13 and 1991 c.459 §208]
- ORS 309.104 · Electronic filing; rules.
- ORS 309.105 · [1955 c.709 §13; 1971 c.377 §10; 1979 c.241 §44; 1981 c.804 §18; 1983 s.s. c.5 §17; 1985 c.613 §14; repealed by 1991 c.96 §13 and 1991 c.459 §208]
- ORS 309.110 · Disposition of petitions; orders; mailing or delivery; stipulations; amended orders; appeals.
- ORS 309.115 · Term of order correcting real market value; permissible adjustments; exceptions.
- ORS 309.120 · Entry in roll of corrections, additions or changes.
- ORS 309.130 · [Amended by 1957 c.326 §8; 1981 c.804 §21; repealed by 1991 c.96 §13 and 1991 c.459 §208]
- ORS 309.140 · [Amended by 1991 c.459 §200; renumbered 309.072 in 1991]
- ORS 309.150 · Appeals of personal property value upon summary or accelerated collection of taxes.
- ORS 309.160 · [1979 c.241 §32; 1981 c.804 §1; 1983 s.s. c.5 §18; repealed by 1985 c.613 §31]
- ORS 309.200 · Assessor to collect sales data and prepare ratio study; filing study with department and board.
- ORS 309.203 · Real market value standard; compliance; recommendations or orders by department; examination of ratio study; action if standard in jeopardy.
- ORS 309.205 · [1975 c.753 §6; 1979 c.241 §45; 1981 c.804 §24; 1985 c.613 §25; repealed by 1989 c.330 §19]
- ORS 309.210 · [Repealed by 1953 c.708 §19]
- ORS 309.215 · [1975 c.753 §9; 1979 c.241 §46; repealed 1981 c.804 §112]
- ORS 309.220 · [Repealed by 1953 c.708 §19]
- ORS 309.230 · [Repealed by 1953 c.708 §19]
- ORS 309.240 · [Repealed by 1953 c.708 §19]
- ORS 309.250 · [Repealed by 1953 c.708 §19]
- ORS 309.260 · [Repealed by 1953 c.708 §19]
- ORS 309.270 · [Repealed by 1953 c.708 §19]
- ORS 309.310 · [Repealed by 2025 c.36 §1]
- ORS 309.320 · [Amended by 1991 c.459 §202a; repealed by 1997 c.541 §241]
- ORS 309.330 · Transmission of summary of assessment roll by assessor.
- ORS 309.340 · Recording and tabulating assessment roll summaries.
- ORS 309.350 · [Amended by 1969 c.520 §36; 1977 c.220 §3; 1991 c.459 §203; repealed by 1997 c.541 §241]
- ORS 309.360 · Examining summaries; obtaining other information.