Oregon Statutes - Chapter 306 - Property Taxation Generally

• 306.005   Definitions applicable to property tax laws.
  As used in the laws of this state relating to the assessment, levy, collection and review of ad valorem taxes, unless the context otherwise requires:...
• 306.006   “Manufactured structure” defined.
  As used in ORS chapters 306, 308, 310 and 311, “manufactured structure” has the meaning given that term in ORS 446.561. [2003 c.655 §47b] Note:...
• 306.010   [Amended by 1961 c.573 §1; renumbered 305.010]
• 306.020   [Amended by 1953 c.381 §4; renumbered 305.020]
• 306.030   [Renumbered 305.030]
• 306.040   [Subsections (2), (3) and (4) of 1959 Replacement Part enacted as 1957 c.632 §28 (subsections (2), (3) and (4) of 306.040 enacted in lieu of 316.710); subsection (5) of 1959 Replacement Part derived from 1957 c.632 §2; renumbered 305.040]
• 306.050   [Amended by 1959 c.492 §4; renumbered 305.050]
• 306.060   [Renumbered 305.060]
• 306.070   [Renumbered 305.070]
• 306.080   [Renumbered 305.080]
• 306.090   [Renumbered 305.090]
• 306.100   [Renumbered 305.100]
• 306.110   [Renumbered 305.110]
• 306.111   [Formerly 306.130; repealed by 1983 c.605 §6]
• 306.113   Legislative findings.
  The Legislative Assembly finds that for the property tax system to function appropriately it is essential that administration be results-based, innovative and efficient. Any direction...
• 306.115   General supervision over property tax system; correction of assessment rolls.
  (1) The Department of Revenue shall exercise general supervision and control over the system of property taxation throughout the state. The department may do any...
• 306.116   [1991 c.459 §32a; 1995 c.650 §66a; 1997 c.541 §91,92; renumbered 305.288 in 1997]
• 306.120   Uniform methods of assessment; continuing study of equalization.
  The Department of Revenue shall: (1) Issue regulations, bulletins, manuals, instructions and directions to county assessors, county boards of property tax appeals and tax collectors...
• 306.123   [1955 c.232 §1; repealed by 1963 c.84 §2]
• 306.125   Property tax appraisal program; maps, plats, standardized record systems for assessors and tax collectors.
  (1) The Department of Revenue is authorized to institute programs for the appraisal of property in counties of the state and to make appraisals for...
• 306.126   Appraisal of industrial property by department; delegation to county assessors; rules.
  (1)(a) As used in this section: (A) “Principal industrial property” means any unit of industrial property having a real market value of the improvements on...
• 306.127   [1955 c.230 §1; repealed by 1963 c.225 §2]
• 306.128   [1955 c.230 §2; 1957 c.589 §2; repealed by 1963 c.225 §2]
• 306.129   [1957 c.589 §3; 1975 c.789 §11; 1977 c.884 §5; repealed by 1977 c.884 §32]
• 306.130   [Renumbered 306.111]
• 306.132   Oregon Land Information System Fund.
  (1) The Oregon Land Information System Fund is created, separate and distinct from the General Fund. (2) Moneys in the Oregon Land Information System Fund...
• 306.135   Base map system; Oregon Land Information System Advisory Committee.
  (1) The Department of Revenue shall develop a base map system to facilitate and improve the administration of the ad valorem property tax system. (2)...
• 306.140   [Renumbered 305.120]
• 306.150   Inservice training for assessors and tax collectors.
  (1) The Department of Revenue shall carry on at its own expense a program of inservice training for the assessors and tax collectors of the...
• 306.152   Training session for pools for members of board of property tax appeals.
  Once each year the Department of Revenue shall conduct a training session of not more than four days’ duration dedicated to the schooling of persons...
• 306.160   [Renumbered 305.160]
• 306.170   [Renumbered 305.170]
• 306.180   [Renumbered 305.615]
• 306.190   [Amended by 1955 c.610 §3; renumbered 305.190]
• 306.200   [Renumbered 305.200]
• 306.210   [Renumbered 305.210]
• 306.220   Compliance of public officers with laws and orders affecting property taxes.
  (1) Every public officer shall comply with any lawful order, rule or regulation of the Department of Revenue made under ORS 306.115, 308.335 or 309.400....
• 306.230   [Renumbered 305.055]
• 306.235   [1953 c.708 §8; renumbered 306.805]
• 306.240   [Renumbered 305.605]
• 306.245   Standard forms for tax statement and personal property tax return.
  (1) In order to achieve uniformity in assessment and collection of property taxes throughout the state, the Department of Revenue shall prescribe a form for...
• 306.250   [Renumbered 305.610]
• 306.255   Information for taxpayers concerning property taxes, appraisals and appeals.
  (1) The county assessor shall provide and make available to taxpayers, upon request, the following information: (a) An explanation of the ad valorem property tax...
• 306.260   [Renumbered 305.755]
• 306.265   Electronic filing of exemption and special assessment applications; rulemaking authority.
  (1) If an exemption or special assessment of property that is otherwise subject to assessment and taxation requires the filing of a written application with...
• 306.270   [Renumbered 305.760]
• 306.280   [Renumbered 305.765]
• 306.290   [Renumbered 305.770]
• 306.300   [Renumbered 305.775]
• 306.310   [Renumbered 305.780]
• 306.320   [Renumbered 305.785]
• 306.330   [Renumbered 306.810]
• 306.340   [1953 c.310 §2; renumbered 305.805]
• 306.350   Legislative findings and declarations.
  (1) The Legislative Assembly finds that: (a) As a result of section 11, Article XI of the Oregon Constitution, every property tax exemption or special...
• 306.353   Property tax expenditures to be funded.
  (1) If, for tax years beginning on or after July 1, 2001, a new property tax expenditure is created, or an existing property tax expenditure...
• 306.356   Property Tax Expenditure Funding Account.
  The Property Tax Expenditure Funding Account is created in the General Fund. Amounts appropriated to the Property Tax Expenditure Funding Account for the biennium are...
• 306.359   Procedures for determining property tax expenditure funding payments.
  (1)(a) As soon as is practicable after the end of the regular session of the Legislative Assembly, the Department of Revenue shall determine the new...
• 306.410   [1953 c.211 §1; renumbered 305.810]
• 306.420   [1953 c.211 §2; renumbered 305.815]
• 306.430   [1955 c.772 §2; repealed by 1957 c.528 §8]
• 306.440   [1959 c.332 §§2,3; renumbered 305.820]
• 306.510   [1953 c.708 §1; 1961 c.533 §41; renumbered 306.547]
• 306.515   [1953 c.708 §2; 1959 c.666 §3; 1961 c.533 §42; 1971 c.351 §3; repealed by 1977 c.870 §59]
• 306.520   [1953 c.708 §3; 1965 c.6 §9; repealed by 1977 c.870 §59]
• 306.525   [1953 c.708 §4; repealed by 1977 c.870 §59]
• 306.530   [1953 c.708 §5; 1961 c.533 §43; repealed by 1977 c.870 §59]
• 306.535   [1953 c.708 §6; repealed by 1961 c.533 §57]
• 306.537   [Formerly part of 306.545; repealed by 1977 c.870 §59]
• 306.540   [1953 c.708 §7; repealed by 1961 c.533 §57]
• 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]
• 306.547   [Formerly 306.510; 1967 c.78 §8; 1973 c.305 §11; 1975 c.705 §15; repealed by 1977 c.870 §59]
• 306.550   [1953 c.708 §10; repealed by 1961 c.533 §57]
• 306.555   [1953 c.708 §11; repealed by 1961 c.533 §57]
• 306.560   [1953 c.708 §12; 1961 c.533 §45; 1963 c.542 §1; 1973 c.305 §12; repealed by 1977 c.870 §59]
• 306.565   [1953 c.708 §13; repealed by 1961 c.533 §57]
• 306.570   [1953 c.708 §15; 1957 c.325 §1; repealed by 1961 c.533 §57]
• 306.575   [1953 c.708 §14; repealed by 1961 c.533 §57]
• 306.580   [1953 c.708 §17; 1961 c.533 §46; repealed by 1977 c.870 §59]
• 306.710   [1953 c.708 §16; 1961 c.533 §47; renumbered 305.105]
• 306.720   [1957 c.337 §§2,3; renumbered 305.150]
• 306.805   Service of orders of department.
  (1) Orders of the Department of Revenue in property tax cases shall be served by mailing a copy by certified mail to each taxpayer directly...
• 306.810   [Formerly 306.330; repealed by 1985 c.604 §8]
• 306.815   Tax on transfer of real property prohibited; exceptions.
  (1) A city, county, district or other political subdivision or municipal corporation of this state shall not impose, by ordinance or other law, a tax...
• 306.990   [Subsection (5) of 1959 Replacement Part enacted as 1953 c.211 §3; 1955 c.610 §4; renumbered 305.990]

Last modified: August 7, 2008