Property Subject to Taxation
Property to which exemption of ORS 307.250 applies
Notes of Decisions
Agreement to sell partially exempt property was not an enforceable contract until Department of Veterans Affairs made loan commitment and where loan commitment did not occur until after July 1, partial exemption continued for that year. Mendelson v. Dept. of Revenue, 9 OTR 20 (1981)
Chapter 307
Atty. Gen. Opinions
Validity of ad valorem and severance taxation of logs destined for export, (1975) Vol 37, p 427; application of Article XI, section 11b of Oregon Constitution to this chapter, (1990) Vol 46, p 388
Law Review Citations
5 EL 516 (1975)