Property Taxation Generally

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Property Taxation Generally

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Section
306.005

Definitions applicable to property tax laws.

Section
306.006

[2003 c.655 §47b; repealed by 2019 c.585 §31]

Section
306.010

Section 306.010

Section
306.020

Section 306.020

Section
306.030

Section 306.030

Section
306.040

Section 306.040

Section
306.050

Section 306.050

Section
306.060

Section 306.060

Section
306.070

Section 306.070

Section
306.080

Section 306.080

Section
306.090

Section 306.090

Section
306.100

Section 306.100

Section
306.110

Section 306.110

Section
306.111

[Formerly 306.130; repealed by 1983 c.605 §6]

Section
306.113

Legislative findings.

Section
306.115

General supervision over property tax system; correction of assessment or tax rolls.

Section
306.116

Section 306.116

Section
306.117

Property tax services emergencies.

Section
306.120

Uniform methods of assessment; continuing study of equalization.

Section
306.123

[1955 c.232 §1; repealed by 1963 c.84 §2]

Section
306.125

Property tax appraisal program; maps, plats, standardized record systems for assessors and tax collectors.

Section
306.126

Appraisal of industrial property by department; delegation to county assessors; minimum duration; rules.

Section
306.127

[1955 c.230 §1; repealed by 1963 c.225 §2]

Section
306.128

[1955 c.230 §2; 1957 c.589 §2; repealed by 1963 c.225 §2]

Section
306.129

[1957 c.589 §3; 1975 c.789 §11; 1977 c.884 §5; repealed by 1977 c.884 §32]

Section
306.130

Section 306.130

Section
306.132

Oregon Land Information System Fund.

Section
306.135

Base map system; Oregon Land Information System Advisory Committee.

Section
306.140

Section 306.140

Section
306.150

Inservice training for assessors and tax collectors.

Section
306.152

Training session for pools for members of board of property tax appeals.

Section
306.160

Section 306.160

Section
306.170

Section 306.170

Section
306.180

Section 306.180

Section
306.190

Section 306.190

Section
306.200

Section 306.200

Section
306.210

Section 306.210

Section
306.220

Compliance of public officers with laws and orders affecting property taxes.

Section
306.230

Section 306.230

Section
306.235

Section 306.235

Section
306.240

Section 306.240

Section
306.245

Standard forms for tax statement and personal property tax return.

Section
306.250

Section 306.250

Section
306.255

Information for taxpayers concerning property taxes, appraisals and appeals.

Section
306.260

Section 306.260

Section
306.265

Electronic filing of exemption and special assessment applications; rules.

Section
306.270

Section 306.270

Section
306.280

Section 306.280

Section
306.290

Section 306.290

Section
306.300

Section 306.300

Section
306.310

Section 306.310

Section
306.320

Section 306.320

Section
306.330

Section 306.330

Section
306.340

Section 306.340

Section
306.350

Legislative findings and declarations.

Section
306.353

Property tax expenditures to be funded.

Section
306.356

Property Tax Expenditure Funding Account.

Section
306.359

Procedures for determining property tax expenditure funding payments.

Section
306.410

Section 306.410

Section
306.420

Section 306.420

Section
306.430

[1955 c.772 §2; repealed by 1957 c.528 §8]

Section
306.440

Section 306.440

Section
306.510

Section 306.510

Section
306.515

[1953 c.708 §2; 1959 c.666 §3; 1961 c.533 §42; 1971 c.351 §3; repealed by 1977 c.870 §59]

Section
306.520

[1953 c.708 §3; 1965 c.6 §9; repealed by 1977 c.870 §59]

Section
306.525

[1953 c.708 §4; repealed by 1977 c.870 §59]

Section
306.530

[1953 c.708 §5; 1961 c.533 §43; repealed by 1977 c.870 §59]

Section
306.535

[1953 c.708 §6; repealed by 1961 c.533 §57]

Section
306.537

[Formerly part of 306.545; repealed by 1977 c.870 §59]

Section
306.540

[1953 c.708 §7; repealed by 1961 c.533 §57]

Section
306.545

[1953 c.708 §9; 1955 c.264 §1; 1961 c.533 §44; part renumbered 306.537; 1963 c.423 §4; 1967 c.78 §1; 1973 c.305 §10; 1975 c.381 §3; repealed by 1977 c.870 §59]

Section
306.547

[Formerly 306.510; 1967 c.78 §8; 1973 c.305 §11; 1975 c.705 §15; repealed by 1977 c.870 §59]

Section
306.550

[1953 c.708 §10; repealed by 1961 c.533 §57]

Section
306.555

[1953 c.708 §11; repealed by 1961 c.533 §57]

Section
306.560

[1953 c.708 §12; 1961 c.533 §45; 1963 c.542 §1; 1973 c.305 §12; repealed by 1977 c.870 §59]

Section
306.565

[1953 c.708 §13; repealed by 1961 c.533 §57]

Section
306.570

[1953 c.708 §15; 1957 c.325 §1; repealed by 1961 c.533 §57]

Section
306.575

[1953 c.708 §14; repealed by 1961 c.533 §57]

Section
306.580

[1953 c.708 §17; 1961 c.533 §46; repealed by 1977 c.870 §59]

Section
306.710

Section 306.710

Section
306.720

Section 306.720

Section
306.805

Service of orders of department.

Section
306.810

[Formerly 306.330; repealed by 1985 c.604 §8]

Section
306.815

Tax on transfer of real property prohibited; exceptions.

Section
306.990

Section 306.990