ORS 306.005
Definitions applicable to property tax laws

Text
Annotations

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:

(1)

“Assessor” includes, in a county having a county charter, the individual or officer performing thereunder the duties imposed upon assessors with respect to ad valorem taxes by the laws of this state.

(2)

“Clerk” or “county clerk” includes, in a county having a county charter, the individual or officer performing thereunder the duties imposed upon county clerks with respect to ad valorem taxes by the laws of this state.

(3)

“Court” or “county court” includes, in a county having a county charter, the body performing thereunder the duties imposed upon county courts with respect to ad valorem taxes by the laws of this state.

(4)

“Sheriff” includes, in a county having a county charter, the individual or officer performing thereunder the duties imposed upon sheriffs with respect to ad valorem taxes by the laws of this state.

(5)

“Tax collector” includes, in a county having a county charter, the individual or officer performing thereunder the duties imposed upon tax collectors with respect to ad valorem taxes by the laws of this state.

(6)

“Treasurer” includes, in a county having a county charter, the individual or officer performing thereunder the duties imposed upon treasurers with respect to ad valorem taxes by the laws of this state. [1963 c.238 §15]

Source: Section 306.005 — Definitions applicable to property tax laws, https://www.oregonlegislature.gov/bills_laws/ors/ors306.html.

306.005
Definitions applicable to property tax laws 306.113
Legislative findings 306.115
General supervision over property tax system 306.117
Property tax services emergencies 306.120
Uniform methods of assessment 306.125
Property tax appraisal program 306.126
Appraisal of industrial property by department 306.132
Oregon Land Information System Fund 306.135
Base map system 306.150
Inservice training for assessors and tax collectors 306.152
Training session for pools for members of board of property tax appeals 306.220
Compliance of public officers with laws and orders affecting property taxes 306.245
Standard forms for tax statement and personal property tax return 306.255
Information for taxpayers concerning property taxes, appraisals and appeals 306.265
Electronic filing of exemption and special assessment applications 306.350
Legislative findings and declarations 306.353
Property tax expenditures to be funded 306.356
Property Tax Expenditure Funding Account 306.359
Procedures for determining property tax expenditure funding payments 306.805
Service of orders of department 306.815
Tax on transfer of real property prohibited

Up to date

Current through early 2024

§ 306.005’s source at oregon.gov

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Location: https://oregon.public.law/statutes/ors_306.005

Original Source: Section 306.005 — Definitions applicable to property tax laws, https://www.oregonlegislature.gov/bills_laws/ors/ors306.html (last accessed Jun. 16, 2023).