GroundRules
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- ORS 310.608 · [1969 c.612 §§1,2; 1973 c.670 §1; 1977 c.819 §1; 1979 c.692 §5; 1981 c.374 §1; renumbered 307.400]
- ORS 310.610 · [1965 c.604 §§5,6; repealed by 1969 c.612 §5]
- ORS 310.611 · [1977 c.819 §2; repealed by 1979 c.692 §13]
- ORS 310.615 · [1965 c.604 §§4,7,8; 1967 c.521 §3; repealed by 1969 c.612 §5]
- ORS 310.620 · [1965 c.604 §9; repealed by 1969 c.612 §5]
- ORS 310.622 · Manufactured structures eligible as homesteads under tax laws of state.
- ORS 310.623 · Floating home eligible as homestead.
- ORS 310.625 · [1965 c.604 §10; 1969 c.595 §4; repealed by 1969 c.612 §5]
- ORS 310.630 · [1971 c.747 §2; 1973 c.752 §1; 1975 c.616 §1; 1977 c.90 §3; 1977 c.841 §1; 1979 c.693 §1; 1979 c.780 §11; 1981 c.624 §1; 1982 s.s.1 c.18 §1; 1983 c.162 §62; 1983 c.634 §2; 1985 c.214 §1; 1985 c.802 §37; 1987 c.293 §66; 1989 c.625 §76; 1989 c.797 §1; 1991 c.457 §23; 1995 c.556 §33; 1997 c.170 §1; 1997 c.839 §45; 1999 c.90 §34; 2001 c.114 §25; 2001 c.660 §29; 2001 c.900 §53; 2003 c.77 §7; 2005 c.832 §19; 2007 c.614 §7; 2008 c.45 §8; 2009 c.5 §18; 2009 c.909 §18; 2010 c.82 §18; 2011 c.7 §18; 2012 c.31 §18; 2013 c.377 §18; 2014 c.52 §20; repealed by 2015 c.348 §1]
- ORS 310.631 · [1977 c.90 §2; 1979 c.241 §14c; 1981 c.624 §4; 1985 c.784 §3; repealed by 1997 c.170 §31]
- ORS 310.632 · [1975 c.672 §16; repealed by 1997 c.170 §31]
- ORS 310.635 · [1975 c.672 §18; 1977 c.841 §2; 1981 c.624 §5; 1991 c.823 §7; 1997 c.170 §2; 2001 c.249 §77; 2001 c.290 §1; 2003 c.46 §26; repealed by 2015 c.348 §1]
- ORS 310.637 · [1987 c.399 §3; repealed by 1997 c.170 §31]
- ORS 310.638 · [1975 c.672 §19; repealed by 1977 c.841 §13]
- ORS 310.639 · [1991 c.786 §2; repealed by 1997 c.170 §31]
- ORS 310.640 · [1971 c.747 §3; 1973 c.752 §2; 1975 c.734 §1; 1977 c.841 §3; 1979 c.241 §14; 1979 c.780 §4; 1981 c.624 §2; 1985 c.784 §4; 1991 c.786 §3; 1993 c.726 §9; repealed by 1997 c.170 §31]
- ORS 310.641 · [1979 c.241 §16; 1981 c.624 §3; 1981 c.789 §2; 1982 s.s.3 c.4 §1; repealed by 1985 c.784 §10]
- ORS 310.642 · [1977 c.615 §5; 1979 c.241 §14a; 1981 c.624 §6; 1985 c.784 §5; repealed by 1997 c.170 §31]
- ORS 310.645 · [1971 c.747 §4; 1973 c.752 §5; 1977 c.841 §6; 1979 c.780 §8; 1985 c.299 §1; repealed by 1997 c.170 §31]
- ORS 310.650 · [1971 c.747 §5; repealed by 1973 c.752 §12]
- ORS 310.651 · [1989 c.797 §4; 2001 c.377 §55; 2005 c.443 §29; repealed by 2015 c.348 §1]
- ORS 310.652 · [1989 c.797 §3; 1997 c.170 §3; repealed by 2015 c.348 §1]
- ORS 310.655 · [1965 c.615 §24; 1969 c.587 §5; 1971 c.374 §1; repealed by 1971 c.747 §21]
- ORS 310.657 · [1971 c.747 §6; 1973 c.752 §3; 1977 c.761 §1; 1977 c.841 §18; 1979 c.241 §18; 1981 c.624 §7; 1981 c.789 §1; 1985 c.299 §2; 1985 c.761 §30; 1985 c.784 §6; 1997 c.170 §4; 2001 c.290 §2; 2015 c.348 §4; repealed by 2015 c.348 §2]
- ORS 310.660 · [1965 c.615 §21; 1967 c.521 §4; repealed by 1971 c.747 §21]
- ORS 310.662 · [1971 c.747 §7; repealed by 1973 c.752 §12]
- ORS 310.665 · [1965 c.615 §25; 1967 c.521 §5; repealed by 1971 c.747 §21]
- ORS 310.667 · [1971 c.747 §8; repealed by 1973 c.752 §12]
- ORS 310.670 · [1965 c.615 §26; repealed by 1969 c.595 §17]
- ORS 310.672 · [1971 c.747 §9; repealed by 1997 c.170 §31]
- ORS 310.675 · [1965 c.615 §20; repealed by 1967 c.521 §8]
- ORS 310.677 · [1971 c.747 §10; 1973 c.752 §6; 1979 c.241 §14b; 1981 c.624 §8; 1985 c.784 §7; repealed by 1997 c.170 §31]
- ORS 310.679 · [1977 c.778 §2; repealed by 1985 c.761 §27]
- ORS 310.680 · [1971 c.747 §11; repealed by 1973 c.752 §12]
- ORS 310.681 · [1977 c.716 §2; repealed by 1985 c.761 §27]
- ORS 310.682 · [1973 c.752 §2b; repealed by 1977 c.90 §4a; 1977 c.841 §13]
- ORS 310.685 · [1971 c.747 §12; repealed by 1973 c.752 §12]
- ORS 310.690 · [1971 c.747 §13; 1973 c.752 §4; 1977 c.841 §8; 1997 c.170 §5; repealed by 2015 c.348 §1]
- ORS 310.692 · [1977 c.761 §3; 1979 c.241 §10; 1981 c.624 §13; 1981 c.790 §9; 1981 c.904 §1; 1985 c.761 §10; 1985 c.784 §8; 1997 c.170 §7; 2001 c.716 §26; 2001 c.753 §20; 2015 c.348 §5; renumbered 307.248 in 2015]
- ORS 310.695 · [1971 c.747 §20; 1991 c.459 §227; 1997 c.170 §8; repealed by 2015 c.348 §1]
- ORS 310.700 · [1973 c.752 §8; repealed by 1975 c.616 §2]
- ORS 310.705 · [1965 c.615 §1; 1971 c.544 §2; repealed by 1973 c.752 §12]
- ORS 310.706 · [1973 c.752 §9; 1977 c.841 §9; 1977 c.870 §62; 1981 c.624 §9; 1995 c.650 §113; 1997 c.170 §§9,10; repealed by 2015 c.348 §1]
- ORS 310.710 · [1965 c.615 §11; 1967 c.293 §12; part renumbered 310.600; 1971 c.544 §3; repealed by 1973 c.752 §12]
- ORS 310.712 · [1973 c.752 §10; repealed by 1977 c.841 §13]
- ORS 310.715 · [1965 c.615 §2; 1967 c.293 §13; 1969 c.305 §1; repealed by 1971 c.544 §7]
- ORS 310.720 · [1965 c.615 §2a; repealed by 1971 c.544 §7]
- ORS 310.725 · [1965 c.615 §§3,14; 1969 c.457 §3; repealed by 1971 c.544 §7]
- ORS 310.730 · [1965 c.615 §4; 1967 c.293 §14; repealed by 1971 c.544 §7]
- ORS 310.735 · [1965 c.615 §§5,6; 1967 c.293 §15; 1971 c.353 §1; repealed by 1971 c.544 §7]
- ORS 310.740 · [1965 c.615 §7; 1969 c.305 §2; repealed by 1971 c.544 §7]
- ORS 310.745 · [1965 c.615 §8; repealed by 1967 c.293 §16 (310.746 enacted in lieu of 310.745)]
- ORS 310.746 · [1967 c.293 §17 (enacted in lieu of 310.745); repealed by 1969 c.595 §17]
- ORS 310.750 · [1965 c.615 §9; repealed by 1967 c.293 §18 (310.751 enacted in lieu of 310.750)]
- ORS 310.751 · [1967 c.293 §19 (enacted in lieu of 310.750); repealed by 1969 c.595 §17]
- ORS 310.755 · [1965 c.615 §10; 1967 c.293 §20; 1969 c.305 §5; repealed by 1969 c.595 §17]
- ORS 310.760 · [1969 c.305 §4; repealed by 1971 c.544 §7]
- ORS 310.800 · Property tax work-off programs.
- ORS 310.810 · [1979 c.241 §1; 1981 c.790 §1; repealed by 1985 c.784 §10]
- ORS 310.820 · [1979 c.241 §2; 1981 c.790 §2; 1982 s.s.1 c.33 §7; 1982 s.s.3 c.4 §2; repealed by 1985 c.784 §10]
- ORS 310.830 · [1979 c.241 §3; 1981 c.790 §3; repealed by 1985 c.784 §10]
- ORS 310.840 · [1979 c.241 §4; 1981 c.790 §4; repealed by 1985 c.784 §10]
- ORS 310.850 · [1979 c.241 §5; 1981 c.790 §5; repealed by 1985 c.784 §10]
- ORS 310.860 · [1979 c.241 §6; 1981 c.678 §7; 1981 c.790 §6; repealed by 1985 c.784 §§10,20]
- ORS 310.870 · [1979 c.241 §7; 1981 c.790 §7; repealed by 1985 c.784 §10]
- ORS 310.880 · [1979 c.241 §8; 1981 c.790 §8; repealed by 1985 c.784 §§10,20]
- ORS 310.890 · [1981 c.624 §11; 1982 s.s.3 c.4 §3; repealed by 1985 c.784 §§10,20]
- ORS 311.005 · “Tax collector” defined.
- ORS 311.010 · “County court” defined.
- ORS 311.015 · Recovery for false return or fraudulent act of tax collector.
- ORS 311.020 · Collection procedure when offices of assessor and tax collector combined.
- ORS 311.055 · Tax collector.
- ORS 311.060 · Bond.
- ORS 311.065 · Deputies and clerical assistance.
- ORS 311.070 · Tax collecting functions of sheriff transferred to designated tax collector.
- ORS 311.075 · Tax collecting obligations transferred to tax collector; pending proceedings unaffected.
- ORS 311.105 · Certificate of taxes levied or imposed; preparation; contents; delivery.
- ORS 311.110 · Warrant of clerk authorizing collection of taxes.
- ORS 311.115 · Delivery of assessment roll to tax collector; tax roll.
- ORS 311.120 · Adding uncollected tax to tax for succeeding year; placing property as to which tax adjudged void upon rolls; relisting, reassessment and relevying.
- ORS 311.125 · Entering delinquent taxes on tax roll.
- ORS 311.130 · [Repealed by 1965 c.344 §42]
- ORS 311.135 · Restoration of current assessment roll after destruction or damage.
- ORS 311.140 · Transcripts of destroyed or damaged rolls showing unpaid taxes; corrections to rolls; taxpayer petition for relief; unpaid taxes as liens.
- ORS 311.145 · Supplying materials and clerical help to restore rolls.
- ORS 311.150 · Additions, changes and corrections to rolls by voucher; preservation of vouchers.
- ORS 311.160 · [1973 c.345 §4; 1979 c.689 §17; 1981 c.178 §12; 1989 c.267 §2; 1993 c.650 §2; 1995 c.650 §90; 1997 c.541 §§275,276; 2001 c.114 §26; repealed by 2017 c.315 §14]
- ORS 311.165 · Collection of taxes upon severance and removal of improvements from the land.
- ORS 311.175 · [1991 c.459 §229b; repealed by 2025 c.321 §10]
- ORS 311.177 · [1991 c.459 §229c; 1997 c.271 §10; repealed by 2013 c.176 §3]
- ORS 311.179 · [1991 c.459 §229d; repealed by 2013 c.176 §3]
- ORS 311.181 · [1991 c.459 §229e; repealed by 2013 c.176 §3]
- ORS 311.183 · [1991 c.459 §229f; repealed by 2025 c.321 §10]
- ORS 311.205 · Correcting errors or omissions in rolls; appeals; de minimis corrections; remedies cumulative.
- ORS 311.206 · Additional taxes resulting from correction of error or omission; date of delinquency; limitations; prepayment.
- ORS 311.207 · [1965 c.344 §18(1),(2),(9),(10) (enacted in lieu of 311.210); 1971 c.574 §3; 1977 c.584 §1; 1979 c.692 §6; 1991 c.459 §234; 1997 c.541 §281; renumbered 311.216 in 1997]
- ORS 311.208 · Notice required when current roll corrections increase value; time for payment of additional taxes; appeals.
- ORS 311.209 · [1965 c.344 §18(3) (enacted in lieu of 311.210); 1979 c.692 §7; 1997 c.541 §282; renumbered 311.219 in 1997]
- ORS 311.210 · [Amended by 1955 c.720 §2; 1959 c.56 §2; repealed by 1965 c.344 §17 (311.207, 311.209, 311.211 and 311.213 enacted in lieu of 311.210)]
- ORS 311.211 · [1965 c.344 §18(4), (5), (6), (7) (enacted in lieu of 311.210); 1977 c.870 §37; 1993 c.270 §56; 1995 c.650 §70; 1997 c.541 §§283,284; renumbered 311.223 in 1997]