Division 308
Assessment of Property for Taxation

Rules

150‑308‑0010
Continuing Education Requirements for Registered Appraisers, Waiver of those Requirements, and Revocation of Registrations
150‑308‑0020
Revocation of Appraiser Registration
150‑308‑0030
Appraiser Trainee Program
150‑308‑0040
Standards for Imposition, Waiver, and Reduction of Penalty on Utilities and Designated Companies Assessed by the Department. Imposition of Penalty for Failure to File a Timely or Complete Return
150‑308‑0050
Continuing Education Requirements for Assessors
150‑308‑0060
Continuing Education Requirement for Appraisal Managers in County Assessment Offices
150‑308‑0070
Qualifications of Managerial Employees of the Assessor’s Office
150‑308‑0080
Taxable Personal Property Whose Temporary Situs Is in the State of Oregon
150‑308‑0090
Billboards as Real Property
150‑308‑0100
Determining Maximum Assessed Value when the Property Class is Changed
150‑308‑0110
Reduction of Maximum Assessed Value (MAV) for Property Destroyed or Damaged by Fire or Act of God
150‑308‑0120
Reduction of Maximum Assessed Value (MAV) When a Building is Demolished or Removed
150‑308‑0130
Definitions
150‑308‑0140
Computation of Changed Property Ratio for Centrally Assessed Property
150‑308‑0150
Net Capitalized Additions
150‑308‑0160
Minor Construction
150‑308‑0170
Establishing a Changed Property Ratio
150‑308‑0180
Definition of Affected
150‑308‑0190
Subdivided and Partitioned Property MAV
150‑308‑0200
Rezoned Property — Calculating Maximum Assessed Value (MAV)
150‑308‑0210
Omitted Property—Allocating Maximum Assessed Value (MAV)
150‑308‑0220
Exemption, Partial Exemption or Special Assessment Disqualification — Allocating MAV
150‑308‑0230
Calculation of Maximum Assessed Value (MAV) for Lot Line Adjustments
150‑308‑0240
Real Property Valuation for Tax Purposes
150‑308‑0245
Partial Exemptions and Special Assessments of Land
150‑308‑0250
Derivation of Capital Structure and Discount Rates for Valuing Industrial Properties and Department-Assessed Properties
150‑308‑0260
Industrial Property Valuation for Tax Purposes
150‑308‑0270
Valuation of Contaminated Property
150‑308‑0280
Measuring Functional Obsolescence in Industrial Property
150‑308‑0290
Effective Tax Rate
150‑308‑0300
Valuation Review of State-appraised Industrial Property.
150‑308‑0310
Real Market Value and Property Classification as Part of Assessment Roll
150‑308‑0320
Property With Multiple Leases Assessed as One Parcel
150‑308‑0330
Contents of Assessment Roll for Condominiums
150‑308‑0340
Printout or Microfiche Required When Assessment and Tax Rolls do not Constitute a Written Record
150‑308‑0350
Filing Requirements for Certain Delayed Annexations by Cities
150‑308‑0355
Filing Requirements for Boundary Changes
150‑308‑0360
Appraisals of Real Property by Registered Appraisers
150‑308‑0370
Determining Taxable Value for Assessment Charges on Property Exempt from Taxation
150‑308‑0380
Appraisal of Real Property
150‑308‑0390
Agricultural Land Devoted to Agricultural Purposes
150‑308‑0400
Stipulation Procedures
150‑308‑0410
Cancellation of Personal Property Assessments
150‑308‑0420
Exemption of Watercraft Undergoing Repairs
150‑308‑0430
Valuation of New Construction
150‑308‑0440
Confidentiality — Returns of Taxable Property
150‑308‑0450
Industrial Property Returns — Incomplete Returns and Late Filing Penalties
150‑308‑0470
County Contractors Having Access to Confidential Records
150‑308‑0480
Confidentiality of Property Tax Information for Centrally Assessed Companies
150‑308‑0490
Appraisal and Valuation of Industrial Plants
150‑308‑0500
Confidentiality of Industrial Plant Information
150‑308‑0510
Definition of Destroyed or Damaged
150‑308‑0520
Valuation of Nonprofit Homes for the Elderly
150‑308‑0530
Defining “Communication Services”
150‑308‑0540
Assessment of Properties of Designated Utilities and Companies by Department of Revenue
150‑308‑0550
Property Used for Guide Service
150‑308‑0560
Confidentiality of Appraisals of Designated Utilities and Companies by Department of Revenue
150‑308‑0570
Computation of Changed Property Ratio for Centrally Assessed Property
150‑308‑0580
Allocation of Mobile Aircraft Property Value
150‑308‑0585
Procedure for Determining Oregon Property Value for Private Railroad Car Companies
150‑308‑0590
Allocation of Centrally Assessed Electric Company Property Value
150‑308‑0595
Allocation of Centrally Assessed Gas Distribution Company Property Value
150‑308‑0600
Allocation of Centrally Assessed Pipeline Company Property Value
150‑308‑0605
Allocation of Centrally Assessed Railroad Company Property Value
150‑308‑0610
Allocation of Centrally Assessed Communication Company Property Value
150‑308‑0615
Allocation of Centrally Assessed Water Transportation Company Property Value
150‑308‑0660
Unit Valuation of Centrally Assessed Properties
150‑308‑0670
Contents of the Utility Assessment Roll
150‑308‑0680
Contents of Department’s Journal
150‑308‑0690
Centrally Assessed Property — Appraisal Guidelines
150‑308‑0695
Removal of Certain Elected Exempt Property from Correlated System Real Market Value of Centrally Assessed Property
150‑308‑0700
Qualification of Property for Special Assessment as Government Restricted Multiunit Rental Housing
150‑308‑0710
Application and Election Process for Government Restricted Multiunit Rental Housing
150‑308‑0720
Special Assessment of Government Restricted Multiunit Rental Housing Property
150‑308‑0730
Special Assessment Disqualification Process
150‑308‑0740
Process for Voluntary Disqualification from Special Assessment Program and Subsequent Application
150‑308‑0750
Payment of Taxes on Manufactured Structure That Allows Change from Real Property to Personal Property Status
150‑308‑0760
Manufactured Structure Classified as Real or Personal Property
150‑308‑0770
Real and Personal Manufactured Dwellings to be Assessed in Like Manner
150‑308‑1010
Farm Use Definitions, Inactivity Due to Illness, and Description of Lands in Non-Exclusive Farm Use
150‑308‑1020
Disposal by donation to a local food bank or school
150‑308‑1030
Assessment of Farmlands Within Exclusive Farm Use (EFU) Zones
150‑308‑1040
Assessment of Farmlands Outside of Exclusive Farm Use (EFU) Zones
150‑308‑1050
Gross Income Requirement
150‑308‑1060
Wasteland
150‑308‑1070
Acquired Land as Part of Farming Unit
150‑308‑1080
Valuation of Certain Agricultural Land to Reflect Value for Farm Use Only
150‑308‑1090
Calculation of MSAV When SAV Soil Classification is Changed
150‑308‑1100
Disqualification of Exclusive Farm Use Farmland
150‑308‑1110
Disqualification of Non-Exclusive Farm Use (Non-EFU) Farmland
150‑308‑1120
Definition of Specially Assessed Homesites
150‑308‑1130
Application for Specially Assessed Homesite
150‑308‑1140
Qualified Specially Assessed Homesite Valuation
150‑308‑1150
Ratio Calculation for Open Space Lands
150‑308‑1500
Additional Tax Calculation and When to Impose Additional Tax
150‑308‑1510
No Additional Tax
150‑308‑1520
Deferred Additional Tax (ORS 308A.706)
150‑308‑1530
Disqualification Notification Procedures