Chapter 306
Property Taxation Generally

Sections

Definitions applicable to property tax laws

Legislative findings

General supervision over property tax system

Property tax services emergencies

Uniform methods of assessment

Property tax appraisal program

Appraisal of industrial property by department

Oregon Land Information System Fund

Base map system

Inservice training for assessors and tax collectors

Training session for pools for members of board of property tax appeals

Compliance of public officers with laws and orders affecting property taxes

Standard forms for tax statement and personal property tax return

Information for taxpayers concerning property taxes, appraisals and appeals

Electronic filing of exemption and special assessment applications

Legislative findings and declarations

Property tax expenditures to be funded

Property Tax Expenditure Funding Account

Procedures for determining property tax expenditure funding payments

Service of orders of department

Tax on transfer of real property prohibited

Up to date

Current through early 2024

Chap. 306’s source at oregon.gov