Chapter 308  Assessment of Property for Taxation

General Provisions

§ 308.005 Assessor includes deputy
§ 308.007 Definitions
§ 308.010 Registered appraiser requirements
§ 308.015 Alternate qualifications for appraisers
§ 308.020 Appeal of large amounts of value
§ 308.030 Penalty for failure to file certain statements within time limits

County Assessor

§ 308.050 Assessors 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

Where And To Whom Property Assessed

§ 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

Maximum Assessed Value And Assessed Value

(Generally)

§ 308.142 Property and property tax account defined
§ 308.146 Determination of maximum assessed value and assessed value

(Special Determinations Of Value)

§ 308.149 Definitions for ORS 308.149 to 308.166
§ 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

Assessment Roll; Method Of Assessment

§ 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
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Industrial Plants

§ 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

Destroyed Or Damaged Property

§ 308.425 Taxes on destroyed or damaged property
§ 308.428 Property destruction or damage during first six months of assessment year
§ 308.440 Relief not allowed in case of arson by property owner

Rehabilitated Residential Property

§ 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
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Nonprofit Homes For Elderly Persons

§ 308.490 Determining value of homes for elderly persons

Assessment Of Designated Utilities And Companies By Department Of Revenue

§ 308.505 Definitions for ORS 308.505 to 308.665
§ 308.510 Real and personal property classified for ORS 308.505 to 308.665
§ 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
§ 308.520 Companies to file statements
§ 308.525 Contents of statement
§ 308.530 Company not relieved from making other reports
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Multiunit Rental Housing Subject To Government Restriction On Use

§ 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

Gross Earnings Tax On Mutual Or Cooperative Distribution Systems

§ 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

Manufactured Structures; Mobile Modular Units

§ 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
§ 308.905 Special assessment on manufactured structure

Penalties

§ 308.990 Penalties