(2) Moneys in the Oregon Land Information System Fund are continuously appropriated to the Department of Revenue for the purpose of funding a base map system to be used in administering the ad valorem property tax system. [1999 c.701 ยง7]
Note: 306.132 and 306.135 were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 306 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
Structure 2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 306 - Property Taxation Generally
Section 306.005 - Definitions applicable to property tax laws.
Section 306.113 - Legislative findings.
Section 306.117 - Property tax services emergencies.
Section 306.120 - Uniform methods of assessment; continuing study of equalization.
Section 306.132 - Oregon Land Information System Fund.
Section 306.135 - Base map system; Oregon Land Information System Advisory Committee.
Section 306.150 - Inservice training for assessors and tax collectors.
Section 306.220 - Compliance of public officers with laws and orders affecting property taxes.
Section 306.245 - Standard forms for tax statement and personal property tax return.
Section 306.255 - Information for taxpayers concerning property taxes, appraisals and appeals.
Section 306.265 - Electronic filing of exemption and special assessment applications; rules.
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 306.805 - Service of orders of department.
Section 306.815 - Tax on transfer of real property prohibited; exceptions.