Chapter 308
Assessment of Property for Taxation

Sections

308.005
"Assessor" includes deputy
308.007
Definitions
308.010
Registered appraiser requirements
308.015
Alternate qualifications for registered appraisers
308.030
Penalty for failure to file certain statements within time limits
308.050
Assessor's annual report on property appraisal program
308.055
Special assessor appointed if assessor fails to act
308.057
Continuing education of county assessors required
308.059
Qualifications of managerial employees of assessor
308.062
Action by department when appraisals not being conducted as provided by law
308.065
Administering of oaths by assessors and deputies
308.105
Personal property
308.115
Minerals, coal, oil, gas or other severable interests owned separately from realty not subject to tax
308.120
Partnership property
308.125
Undivided interest
308.130
Undivided estate of decedent
308.135
Trustee or personal representative separately assessed
308.142
"Property" and "property tax account" defined
308.146
Determination of maximum assessed value and assessed value
308.149
Definitions for ORS 308.149 to 308.166
308.151
Certain cities authorized to define "area" as city by ordinance or resolution
308.153
New property and new improvements to property
308.156
Subdivision or partition
308.159
Lot line adjustments
308.162
Property tax account modifications
308.166
Ordering provisions when property is subject to multiple special determinations of value
308.205
Real market value defined
308.207
Computation of real market value for taxing or bonding limitations
308.210
Assessing property
308.212
Requirement for property owner to file address
308.215
Contents of assessment roll
308.217
Form of assessment and tax rolls
308.219
Assessment and tax rolls
308.225
Boundary changes
308.231
Only registered appraisers to appraise real property
308.232
Property to be valued at 100 percent real market value and assessed at assessed value
308.233
Use of sales data for physical appraisal
308.234
Record of last appraisal
308.235
Valuation of real property
308.236
Land values to reflect presence of roads
308.240
Description of real property
308.242
Assessor's authority to change roll after September 25 limited
308.245
Maps
308.250
Valuation and assessment of personal property
308.256
Assessment, taxation and exemption of watercraft and materials of shipyards, ship repair facilities and offshore drilling rigs
308.260
Watercraft used for reduction or processing of deep-sea fish
308.270
Public lands sold or contracted to be sold to be placed on assessment roll
308.275
Use of reproduction cost or prices and costs in determining assessed values
308.285
Requiring taxpayer to furnish list of taxable property
308.290
Returns
308.295
Penalties for failure to file real property or combined return on time
308.296
Penalty for failure to file return reporting only personal property
308.297
Personal property returns to note penalty for delinquency
308.300
Penalty for neglecting to file real property or combined return with intent to evade taxation
308.302
Disposition of penalties
308.310
When list of persons issued electrical permits supplied
308.316
Examining witnesses, books and records
308.320
Oath of assessor upon completion of assessment roll
308.330
Duty of assessor to assess properly
308.335
Department testing work of county assessors
308.408
"Industrial plant" defined
308.411
Appraisal and real market valuation of industrial plants
308.412
Effect of election to exclude income approach to value under prior law
308.413
Confidential information furnished under ORS 308.411
308.425
Taxes on destroyed or damaged property
308.440
Relief not allowed in case of arson by property owner
308.450
Definitions for ORS 308.450 to 308.481
308.453
Policy
308.456
Application of ORS 308.450 to 308.481
308.457
Determining boundaries of distressed areas
308.459
Valuation of rehabilitated property not to be increased
308.462
Qualifications for limited assessment
308.466
Processing applications for limited assessment
308.468
Fee for limited assessment applications
308.471
Owner to file statement with governing body when rehabilitation project finished
308.474
Owner to file annual statement regarding rental property transactions if agreement filed under ORS 308.462 (2)
308.477
Termination of limited assessment for incomplete construction or noncompliance
308.479
Termination of limited assessment for change of use
308.481
Extending deadline for completion of rehabilitation project
308.490
Determining value of homes for elderly persons
308.505
Definitions for ORS 308.505 to 308.674
308.510
Real and personal property classified for ORS 308.505 to 308.674
308.515
Department to make annual assessment of designated utilities and companies
308.516
Certain exceptions to ORS 308.515
308.517
To whom property assessed
308.518
Legislative intention with respect to ownership or operation of data centers
308.519
Local assessment of data center property
308.521
Property of cooperative providing steam or hot water heat by combustion of biomass exempt
308.524
Companies to file statements
308.525
Contents of statement
308.530
Company not relieved from making other reports
308.535
Extension of time for making reports or statements
308.540
Department to prepare assessment roll
308.545
Mode of valuing property
308.550
Valuing property of company operating both within and without state
308.555
Unit valuation of property
308.558
Taxation of aircraft
308.560
Assessment roll
308.565
Apportionment of assessment among counties
308.570
Determining value per mile of main and branch lines of companies using rail lines
308.575
Determining value per mile of property of companies using wire, pipe or pole lines or operational routes
308.580
Department to review and correct tentative assessment roll
308.582
Notice of tentative assessment
308.584
Request for conference to modify tentative assessment
308.585
Delivery of tentative assessment roll to director
308.590
Review and correction of tentative assessment roll
308.595
Notice when valuation increased or omitted property placed on tentative assessment roll
308.600
Director's examination of rolls
308.605
Entry of corrections and changes
308.610
Oath of director upon completion of review
308.615
Keeping roll as public record
308.621
When assessment complete
308.624
Correction of certified roll
308.628
Omitted property subject to assessment
308.632
Notice of intention to add omitted property to assessment roll
308.636
Correction of assessment roll to reflect omitted property
308.640
Assessment and taxation of personal property of small private railcar companies
308.645
Reports by companies of mileage to county assessors
308.650
Companies to maintain principal office and agent within state
308.655
Rules and regulations
308.665
Railroad car exemption
308.671
Elective exemption of certain communication-related property
308.674
Exemption equal to difference between real market value of company's centrally assessable property and 130 percent of cost of company's centrally assessable real and tangible personal property
308.701
Definitions for ORS 308.701 to 308.724
308.704
Option of owner to choose special assessment
308.707
Valuation of multiunit rental property subject to special assessment
308.709
Application procedure
308.712
Methods to determine specially assessed value
308.714
Disqualification
308.723
Application of property tax expenditure funding
308.724
Rules
308.805
Mutual and cooperative electric distribution systems subject to tax on gross earnings
308.807
Amount of tax
308.810
Association to file statement
308.815
Examination of return by department
308.820
Tax as a lien
308.865
Notice and payment of taxes before movement of mobile modular unit
308.866
Definition of "mobile modular unit"
308.875
Manufactured structures classified as real or personal property
308.880
Travel or special use trailer eligible for ad valorem taxation upon application of owner
308.885
Determination of real market value of manufactured structure without physical appraisal
308.990
Penalties