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  3. Vol. 8
  4. Title 29

Title 29
Revenue and Taxation

Chapters

305
Administration of Revenue and Tax Laws
306
Property Taxation Generally
307
Property Subject to Taxation
308
Assessment of Property for Taxation
308A
Land Special Assessments
309
Property Value Appeals Board
310
Property Tax Rates and Amounts
311
Collection of Property Taxes
312
Foreclosure of Property Tax Liens
314
Taxes Imposed Upon or Measured by Net Income
315
Personal and Corporate Income or Excise Tax Credits
316
Personal Income Tax
317
Corporation Excise Tax
317A
Corporate Activity Tax
318
Corporation Income Tax
319
Motor Vehicle and Aircraft Fuel Taxes
320
Miscellaneous Taxes
321
Timber and Forestland Taxation
323
Cigarettes and Tobacco Products
324
Oil and Gas Tax

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Location: https://oregon.public.law/statutes/ors_title_29

Blank Outline Levels

The legislature occasionally skips outline levels. For example:

(3) A person may apply [...]
(4)(a) A person petitioning for relief [...]

In this example, (3), (4), and (4)(a) are all outline levels, but (4) was omitted by its authors. It's only implied. This presents an interesting challenge when laying out the text. We've decided to display a blank section with this note, in order to aide readability.

Trust but verify.

Do you have an opinion about this solution? Drop us a line.

ORS Timeline

This online publication of the ORS is up to date through early 2026. It consists of;

  • the 2023 edition of the ORS, and
  • changes from the 2024 regular session.

Here's how the legislature describes the process

The ORS is published every two years. Each edition incorporates all laws, and changes to laws, enacted by the Legislative Assembly through the odd-numbered year regular session referenced in the volume titles for that edition.

The 2023 Edition does not include changes to the law enacted during the 2024 regular session of the Eighty-second Legislative Assembly. Changes to the law by the 2024 regular session will be reflected in the 2025 Edition of Oregon Revised Statutes.…

The 2025 Edition will be available online in early 2026.