Division 307
Property Subject to Taxation

Rules

150‑307‑0010
Real Property
150‑307‑0020
Personal Property Definitions
150‑307‑0030
Personal Property
150‑307‑0040
Taxation of Property Associated with Mining Claims on Federal Land
150‑307‑0050
Public Property Leased or Rented by Taxable Owner
150‑307‑0060
Property Held Under Lease
150‑307‑0070
Property Used for Public Park or Recreation
150‑307‑0080
Guidelines for Exempt Port Property Subject to In Lieu Tax
150‑307‑0090
Request For Computation of In Lieu Tax Payment
150‑307‑0100
Strategic Investment Program
150‑307‑0120
Review Required in Determining Exempt Status of Property for Charitable Institutions
150‑307‑0130
Literary Institution Defined
150‑307‑0140
Minimum Criteria Required in Determining Exempt Status of Property for Religious Organizations
150‑307‑0150
Parsonage and Caretaker Residence Exemption Guidelines
150‑307‑0160
Definition of Schools and Academies
150‑307‑0170
Senior Center Property Exemption
150‑307‑0180
Burial Grounds, Cemeteries, Crematories
150‑307‑0190
Application Process for Property Tax Exemption
150‑307‑0200
Property of Exempt Entities Leased to Other Exempt Entities
150‑307‑0210
Property Tax Status of Alternative Energy Systems
150‑307‑0220
Qualifications for Exemption of Indian Properties
150‑307‑0230
Valuation of Summer Home Properties
150‑307‑0240
Exception To Taxable Personal Property
150‑307‑0250
Water Association Qualifications
150‑307‑0260
Water Association Exemption Under ORS 307.210 Is Assessor’s Responsibility
150‑307‑0270
Jurisdiction Over Assessment of Telephonic Companies
150‑307‑0280
Qualifications for Exemption of Mutual or Cooperative Telephone Associations
150‑307‑0290
Jurisdiction over Assessment of Non-public Telephonic Systems
150‑307‑0300
Qualifications for Exemption for Privately Owned Telephone Systems
150‑307‑0310
Application for Exemption Under ORS 307.220 or 307.230
150‑307‑0320
Definition of Elderly
150‑307‑0330
Exemption Claim Procedures
150‑307‑0340
Defining "Surviving Spouse” of a Veteran
150‑307‑0350
Veteran’s Exemption for Surviving Spouse
150‑307‑0360
Physician Certification of Disability for Exemption
150‑307‑0370
Property to Which Veteran’s Exemption Applies
150‑307‑0380
Transfer of Veteran’s Exemption to a Different Property Requires Refiling
150‑307‑0390
Veterans Property Held in Trust
150‑307‑0400
Oregon Active Military Service Member’s Exemption — Eligibility
150‑307‑0410
Oregon Active Military Service Member’s Exemption Claimed By Lawful Occupant
150‑307‑0420
Agricultural Land Devoted to Agricultural Purposes as Real Property
150‑307‑0430
Exemption of Buildings, Structures and Machinery or Equipment during Construction
150‑307‑0440
War Veterans Filing a Claim for Exemption if Living in a Nonprofit Home for the Elderly
150‑307‑0450
Nonprofit Home for the Elderly
150‑307‑0460
Personal Property Used for Placing Farm Crops in Storage
150‑307‑0480
Pollution Control Facilities
150‑307‑0490
Oregon Food Processor Property Tax Exemption
150‑307‑0500
Hardship Situations
150‑307‑0510
Agricultural Workforce Housing and Farm Labor Camp Assessment
150‑307‑0520
Filing a Claim for Exemption When a Farm Labor Camp or Child Care Facility is Acquired
150‑307‑0530
Certification of Nonprofit Corporation Low Income Housing Exemption to County Assessor
150‑307‑0700
Rural Health Care Facilities
150‑307‑0710
Definitions
150‑307‑0720
Filing Requirements
150‑307‑0800
Vertical Housing Development Zone Program
150‑307‑0900
Qualified Heavy Equipment and Qualified Heavy Equipment Rental Providers - Definitions and Responsibilities
150‑307‑0905
Equipment and Tools Subject to the Heavy Equipment Rental Tax
150‑307‑0910
Cost of Heavy Equipment Operator's Service Not Subject to Rental Tax
150‑307‑0915
Heavy Equipment Rental Tax Exemptions
150‑307‑0920
Long Term Rental Agreements