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
§ 308.517		To whom property assessed
§ 308.520		Companies to file statements
§ 308.525		Contents of statement
§ 308.530		Company not relieved from making other reports
§ 308.535		Extension of time for making reports or statements

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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

§ 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 land
§ 308.236		Land values to reflect presence of roads
§ 308.240		Description of land
§ 308.242		Assessors 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
§ 308.325		Certificate of assessment to person assessed
§ 308.330		Duty of assessor to assess properly
§ 308.335		Department testing work of county assessors
§ 308.341		Exemption for reduction in value by reason of comprehensive plan or zone change
§ 308.343		Applicability of plan or zone change exemption

§ 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

§ 308.540		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
§ 308.559		Exemption for aircraft undergoing major work
§ 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		Directors 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