2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 306 - Property Taxation Generally

Section 306.005 - Definitions applicable to property tax laws. - (1) "Assessor" includes, in a county having a county charter,...

Section 306.113 - Legislative findings. - Note: 306.113 was enacted into law by the Legislative Assembly...

Section 306.115 - General supervision over property tax system; correction of assessment or tax rolls. - (2) The department may order a change or correction to...

Section 306.117 - Property tax services emergencies. - (2) Upon request pursuant to subsection (1) of this section,...

Section 306.120 - Uniform methods of assessment; continuing study of equalization. - (1) Issue regulations, bulletins, manuals, instructions and directions to county...

Section 306.125 - Property tax appraisal program; maps, plats, standardized record systems for assessors and tax collectors. - (2) The department and county courts are authorized to enter...

Section 306.126 - Appraisal of industrial property by department; delegation to county assessors; minimum duration; rules. - (a) "County-appraised industrial property" means: (A) Any unit of industrial...

Section 306.132 - Oregon Land Information System Fund. - (2) Moneys in the Oregon Land Information System Fund are...

Section 306.135 - Base map system; Oregon Land Information System Advisory Committee. - (2) In developing the base map system, the department shall...

Section 306.150 - Inservice training for assessors and tax collectors. - (a) By periodically distributing to them bulletins prepared and published...

Section 306.220 - Compliance of public officers with laws and orders affecting property taxes. - (2) Whenever it appears to the department that any public...

Section 306.245 - Standard forms for tax statement and personal property tax return. - (a) The tax statement referred to in ORS 311.250. (b)...

Section 306.255 - Information for taxpayers concerning property taxes, appraisals and appeals. - (a) An explanation of the ad valorem property tax system,...

Section 306.265 - Electronic filing of exemption and special assessment applications; rules. - (2) No application for exemption or special assessment that is...

Section 306.350 - Legislative findings and declarations. - (a) As a result of section 11, Article XI of...

Section 306.353 - Property tax expenditures to be funded. - (2) Subsection (1) of this section applies: (a) Only to...

Section 306.356 - Property Tax Expenditure Funding Account. - Note: See note under 306.350.

Section 306.359 - Procedures for determining property tax expenditure funding payments. - (b) If an expansion of an existing property tax expenditure...

Section 306.805 - Service of orders of department. - (a) Mail to each taxpayer a notice of the order,...

Section 306.815 - Tax on transfer of real property prohibited; exceptions. - (2) A tax or fee upon the transfer of a...