Property Taxation Generally

ORS 306.132
Oregon Land Information System Fund


The Oregon Land Information System Fund is created, separate and distinct from the General Fund.


Moneys in the Oregon Land Information System Fund are continuously appropriated to the Department of Revenue for the purpose of funding a base map system to be used in administering the ad valorem property tax system. [1999 c.701 §7]
Note: 306.132 (Oregon Land Information System Fund) and 306.135 (Base map system) were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 306 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
Chapter 306

Atty. Gen. Opinions

Discussion of 1982 Ballot Measure 3 (one and one-half percent property tax limitation), (1982) Vol. 43, p 16

Law Review Citations

5 EL 516 (1975)


Last accessed
Jun. 26, 2021