ORS 307.340
Filing proof for cancellation of assessment

  • abatement

(1)

The property described in ORS 307.330 (Commercial facilities under construction) shall be listed for ad valorem property taxation, but the assessor shall cancel the assessment for any assessment year upon receipt of sufficient documentary proof that the property meets all of the conditions contained in ORS 307.330 (Commercial facilities under construction). Such proof shall be filed with the assessor on or before April 1 of such year. No cancellation of assessment shall be made unless the required proof is filed within the time prescribed by this section. Any cancellation of assessment will be abated as to any nonmanufacturing property that is used or occupied within one year from the time construction commences and the assessor shall proceed to correct the assessment and tax roll or rolls from which the property was omitted from taxation, in the manner provided in ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll).

(2)

If the proof required by subsection (1) of this section relates to state-appraised industrial property as defined in ORS 306.126 (Appraisal of industrial property by department) and is filed with the Department of Revenue within the time required by subsection (1) of this section, the proof shall be deemed timely filed with the assessor. [1959 c.246 §2; 1967 c.51 §2; 1971 c.284 §2; 1991 c.459 §56; 1993 c.270 §77; 1997 c.541 §118; 2015 c.36 §8]
Note: Sections 1 to 7, chapter 112, Oregon Laws 2016, provide:
Sec. 1. (1) As used in sections 1 to 5, chapter 112, Oregon Laws 2016:

(a)

“Eligible location” means land and improvements that are located in a rural area. “Eligible location” includes a location that has not formerly been used for industrial purposes.

(b)

“Eligible property” means improvements classified as industrial under rules established by the Department of Revenue pursuant to ORS 308.215 (Contents of assessment roll) (1)(a)(C), and associated personal property, whether appraised by the county or by the Department of Revenue, that:

(A)

Are newly constructed or installed at an eligible location; and

(B)

Have a cost of initial investment to the purchaser of at least $1 million and not more than $25 million.

(c)

“Qualified property” means eligible property for which an application has been approved under section 2, chapter 112, Oregon Laws 2016.

(d)

“Rural area” means an area located in unincorporated territory, or in a city with a population of less than 40,000, that is located entirely outside of the urban growth boundaries of any and all cities with populations of 40,000 or more, as the urban growth boundaries are acknowledged on the date on which an applicant submits an application for eligible property under section 2, chapter 112, Oregon Laws 2016.

(2)

Intentionally left blank —Ed.

(a)

The governing body of a city or county may adopt an ordinance or resolution granting a property tax exemption for eligible property located within the boundaries of the city or county, respectively.

(b)

The terms of the exemption must conform to the provisions of sections 1 to 5, chapter 112, Oregon Laws 2016. In addition, an ordinance or resolution adopted under this subsection shall establish standards for the imposition of conditions described in section 2 (4), chapter 112, Oregon Laws 2016.

(3)

Intentionally left blank —Ed.

(a)

Qualified property must be:

(A)

Owned or leased by the applicant filing the application under section 2, chapter 112, Oregon Laws 2016.

(B)

Used through the final year of exemption for the purpose, and at the location, identified in the application filed under section 2, chapter 112, Oregon Laws 2016.

(b)

The exemption:

(A)

May be granted to eligible property only if the first assessment year to which the application filed under section 2, chapter 112, Oregon Laws 2016, relates is the first assessment year that begins after the eligible property was first placed in service; and

(B)

Shall be granted only for qualified property that was first placed in service after the ordinance or resolution was adopted.

(4)

Intentionally left blank —Ed.

(a)

The exemption shall be granted as a 100 percent exemption of the real market value of the qualified property for any three out of five consecutive property tax years.

(b)

Notwithstanding paragraph (a) of this subsection, the city or county may specify in the ordinance or resolution:

(A)

A minimum cost of initial investment greater than $1 million.

(B)

Any number of years not greater than five for which the exemption shall be granted.

(C)

The percentage of the real market value of the qualified property granted exemption for each year.

(D)

Different schedules in each property tax year for the years and percentages described in subparagraphs (B) and (C) of this paragraph, depending on the minimum costs of initial investment of the qualified property.

(5)

Intentionally left blank —Ed.

(a)

An ordinance or resolution adopted pursuant to this section may not take effect unless, upon request of the city or county that adopted the ordinance or resolution, the rates of taxation of the taxing districts whose governing bodies agree to grant the exemption, when combined with the rate of taxation of the city or county, equal 75 percent or more of the total combined rate of taxation on the qualified property.

(b)

Upon the taking effect of the ordinance or resolution, the exemption shall apply to all property tax levies of all taxing districts in which qualified property is located.

(c)

The decisions of the taxing districts under paragraph (a) of this subsection may not be changed but are not binding with respect to an ordinance or resolution adopted pursuant to subsection (6) of this section or a new ordinance or resolution adopted pursuant to subsection (2) of this section.

(d)

All qualified property shall be granted exemption under this section, or deferral under section 3, chapter 112, Oregon Laws 2016, on the same terms provided in the ordinance or resolution adopted or amended by the city or county and in effect on the date the application is submitted under section 2, chapter 112, Oregon Laws 2016.

(6)

Intentionally left blank —Ed.

(a)

A city or county may adopt at any time an ordinance or resolution amending the terms of an exemption granted pursuant to this section or a deferral granted pursuant to section 3, chapter 112, Oregon Laws 2016, subject to approval of the taxing districts under subsection (5)(a) of this section, or terminating the exemption or deferral.

(b)

Notwithstanding an ordinance or resolution adopted under paragraph (a) of this subsection, qualified property that has been granted an exemption pursuant to this section, or a deferral pursuant to section 3, chapter 112, Oregon Laws 2016, shall continue to receive the exemption or deferral under the terms in effect at the time the exemption or deferral was first granted.

(7)

If a city or county proposes an ordinance or resolution providing for an exemption on terms other than the terms provided in subsection (4)(a) of this section, the ordinance or resolution may not take effect unless the governing body of the city or county, as applicable, receives testimony from the county assessor at a public hearing on the question regarding the cost and administration of the proposed terms of the exemption.

(8)

Intentionally left blank —Ed.

(a)

Qualified property granted an exemption pursuant to this section, or a deferral pursuant to section 3, chapter 112, Oregon Laws 2016, is not eligible for any other property tax exemption or special assessment.

(b)

Otherwise eligible property that has received another property tax exemption or special assessment is not eligible for the exemption or deferral.

(c)

Paragraphs (a) and (b) of this subsection do not apply to the exemption granted under ORS 307.330 (Commercial facilities under construction). [2016 c.112 §1; 2018 c.111 §15]
Sec. 2. (1)(a) The governing body of a city or county that adopts an ordinance or resolution pursuant to section 1 of this 2016 Act shall prescribe exemption application forms and the information required to be included in the application.

(b)

If eligible property is located in a city and county, each of which has adopted an ordinance or resolution under section 1 of this 2016 Act, the applicant shall elect the exemption the applicant wishes to receive for the eligible property by submitting the application to the city or county, as applicable.

(c)

If the initial cost of investment of the eligible property exceeds $25 million, the applicant shall specify in the application the items of eligible property having a total cost of initial investment of $25 million for which the exemption is sought.

(d)

An application must be accompanied by an application fee fixed by the city or county, as applicable, in an amount determined to compensate the city or county for the actual costs of processing the application.

(2)

Intentionally left blank —Ed.

(a)

An application must be submitted for review to the city or county, as applicable, on or before March 1 preceding the property tax year to which the application relates.

(b)

Notwithstanding paragraph (a) of this subsection, an application may be filed under this section for the current property tax year:

(A)

On or before December 31 of the property tax year, if the application is accompanied by a late filing fee of the greater of $200 or one-tenth of one percent of the real market value as of the most recent assessment date of the eligible property to which the application relates.

(B)

On or before April 1 of the property tax year, if the application is accompanied by a late filing fee of $200 and the applicant demonstrates good and sufficient cause, as defined in ORS 307.162 (Claiming exemption), for failing to file a timely application or is a first-time filer, as defined in ORS 307.162 (Claiming exemption).

(c)

Intentionally left blank —Ed.

(A)

An application may be filed as provided in paragraph (b) of this subsection notwithstanding that there are no grounds for hardship as required for late filing under ORS 307.475 (Hardship relief for failure to file for exemption, cancellation of assessment or redetermination of value).

(B)

A late filing fee collected under paragraph (b) of this subsection must be deposited in the general fund of the city or county, as applicable.

(d)

If the ownership of all property included in the application for a prior year remains unchanged, a new application is not required.

(3)

Intentionally left blank —Ed.

(a)

Upon receipt of an application submitted pursuant to subsection (2) of this section, the city or county, as applicable, shall determine as soon as practicable:

(A)

Whether the property to which the application relates is eligible property located within the boundaries of the city or county;

(B)

The cost of initial investment of the eligible property to the purchaser; and

(C)

The date on which the eligible property was first placed in service.

(b)

If any determination made pursuant to paragraph (a) of this subsection renders the property ineligible for the exemption, the application shall be rejected.

(4)

If the property is eligible for the exemption under subsection (3) of this section, the application meets the requirements of the ordinance or resolution of the city or county and the governing body of the city or county and the applicant have agreed to conditions under section 5 of this 2016 Act, the governing body shall adopt a resolution:

(a)

Approving the application;

(b)

Stating the conditions; and

(c)

Notifying the assessor of the county in which the qualified property is located and, if the qualified property is state-appraised industrial property, the Department of Revenue of the approval and including with the notification such information as is necessary for the assessor and department to perform their respective duties with respect to the qualified property.

(5)

Provided all other requirements of ORS 305.275 (Persons who may appeal due to acts or omissions) are met, the cost of initial investment of the qualified property as determined under this section may be appealed pursuant to ORS 305.275 (Persons who may appeal due to acts or omissions) even if, for purposes of ORS 305.275 (Persons who may appeal due to acts or omissions) (1)(a), the governing body of the city makes the determination of the cost. The rejection of an application on any basis other than the cost of initial investment may not be appealed.

(6)

For each property tax year that qualified property is granted exemption pursuant to this section, the assessor of the county in which the qualified property is located:

(a)

Shall enter on the assessment and tax roll the notation “potential additional tax liability”; and

(b)

May impose and collect a fee in an amount determined by the assessor to compensate the assessor for the actual costs of administering the exemption for the qualified property. [2016 c.112 §2]
Sec. 3. (1)(a) The governing body of a city or county that adopts an ordinance or resolution pursuant to section 1 of this 2016 Act may, at the time of adoption, elect to grant the amount of the exemption as computed under section 1 (4) of this 2016 Act as a deferral of property taxes rather than as an exemption. Except as otherwise provided in this section, all provisions of sections 1, 2 and 4 of this 2016 Act apply to a property tax deferral elected in accordance with this section. The election to defer rather than exempt property taxes may be changed only in the manner provided by section 1 (6) of this 2016 Act.

(b)

An ordinance or resolution that grants a deferral pursuant to paragraph (a) of this subsection may not take effect unless the governing body of the city or county, as applicable, receives testimony from the county assessor at a public hearing on the question regarding the cost and administration of the proposed terms of the deferral.

(2)

Intentionally left blank —Ed.

(a)

For each property tax year that qualified property is granted deferral pursuant to this section, and until the taxes have been added to the assessment and tax roll under subsection (3) of this section, the assessor of the county in which the qualified property is located:

(A)

Shall enter on the assessment and tax roll the notation “deferred additional tax liability”; and

(B)

May impose and collect a fee in an amount determined by the assessor to compensate the assessor for the actual costs of administering the deferral for the qualified property.

(b)

Interest shall not accrue on taxes deferred pursuant to this section during the period of deferral.

(3)

Intentionally left blank —Ed.

(a)

Taxes deferred pursuant to this section shall be added to the taxes extended against the qualified property on the assessment and tax roll as follows:

(A)

The deferred additional taxes for the first property tax year for which deferral was granted shall be added to the tax extended against the qualified property on the assessment and tax roll for the first property tax year that begins after the period of deferral ends; and

(B)

The deferred additional taxes for the second, third, fourth and fifth property tax years, as applicable, shall be added to the tax extended against the qualified property on the assessment and tax roll for the second, third, fourth and fifth property tax years, respectively, that begin after the period of deferral ends.

(b)

Deferred additional taxes collected pursuant to this section shall be deemed to be assessed and imposed in the property tax year for which the taxes were imposed and deferred.

(c)

Deferred additional taxes added to the tax extended against the qualified property may be paid to the tax collector prior to the completion of the assessment and tax roll to which the tax is to be added, pursuant to ORS 311.370 (Receipts for taxes collected in advance of extension on the tax roll). The tax collector may apply prepayments of deferred additional taxes under this paragraph for one or more future property tax years to the taxes imposed on the next following assessment and tax roll.

(4)

If any qualified property granted deferral under this section is sold or otherwise transferred or is moved out of the county, the lien for the deferred additional taxes added under this section shall attach and the deferred additional taxes are due and payable as of the day before the sale or transfer or, if the qualified property is removed from the county, five days before the removal, whichever is earlier. [2016 c.112 §3]
Sec. 4. (1) The assessor of the county in which qualified property is located shall immediately disqualify the property for an exemption granted pursuant to section 1 of this 2016 Act, or deferral granted pursuant to section 3 of this 2016 Act, and the disqualified property shall be assessed and taxed in the same manner as other property is assessed and taxed, if, in any year through the final assessment year of the exemption or deferral:

(a)

The qualified property is not used for the purpose, or at the location, identified in the application approved under section 2 of this 2016 Act; or

(b)

The applicant fails to comply with the conditions established and agreed to under section 5 of this 2016 Act.

(2)

Intentionally left blank —Ed.

(a)

If the disqualified property was granted an exemption, additional taxes shall be assessed against the property for the first property tax year following the disqualification in an amount equal to the difference between the taxes assessed against the property and the taxes that would have been assessed against the property without the exemption, for the number of years that the exemption was granted.

(b)

If the disqualified property was granted a deferral, deferred additional taxes shall be assessed against the property for the first property tax year following the disqualification in an amount equal to the deferred taxes for all years for which the deferral was granted. [2016 c.112 §4]
Sec. 5. (1) As used in this section:

(a)

“Annual average employment of the applicant” means the average employment of the applicant, calculated over the 12 months preceding the date of the application submitted under section 2, chapter 112, Oregon Laws 2016.

(b)

“Employment of the applicant” means the number of employees working for the applicant a majority of their time in eligible operations at a location for which the applicant has submitted an application under section 2, chapter 112, Oregon Laws 2016.

(c)

“First-source hiring agreement” means an agreement between an applicant and a publicly funded job training provider whereby the provider refers qualified candidates to the firm for new jobs and job openings in the firm.

(2)

An application for exemption may not be approved under section 2, chapter 112, Oregon Laws 2016, unless the applicant and the governing body of the city or county have agreed to, and the applicant has complied with, the conditions of this section.

(3)

The applicant must agree to enter into a first-source hiring agreement with the governing body of the city or county for the period of the exemption.

(4)

As of a date certain agreed upon by the applicant and the governing body of the city or county, as applicable, but in no event later than the end of the first property tax year for which the exemption is granted, the employment of the applicant may not be less than the greater of:

(a)

110 percent of the annual average employment of the applicant; or

(b)

The annual average employment of the applicant plus one employee.

(5)

Intentionally left blank —Ed.

(a)

The applicant or another firm under common control may not close or permanently curtail operations in another part of the state that is more than 30 miles from the eligible location. This subsection applies to the transfer of any of the applicant’s operations to an eligible location from another part of the state, if the closure or permanent curtailment in the other part of the state decreased the applicant’s employment in the other part of the state.

(b)

The applicant or another firm under common control may not close or permanently curtail operations in another part of the state that is 30 miles or less from the eligible location unless the employment of the applicant at the eligible location and at the other locations from which employees were transferred has been increased to not less than 110 percent of the annual average employment of the firm at the eligible location and the other locations from which the employees were transferred.

(6)

The governing body of the city or county may establish other reasonable conditions related to economic development with respect to the qualified property, including greater employment requirements under this section.

(7)

The conditions established under this subsection may be modified at the request of the applicant at any time before the beginning of the first property tax year for which the exemption is granted.

(8)

The governing body of the city or county shall establish procedures for monitoring and verifying the compliance of the applicant with the conditions imposed under this section and shall require the applicant to agree to the procedures as a condition for granting the exemption.

(9)

The conditions established under this subsection shall be set forth in the resolution adopted under section 2 (4), chapter 112, Oregon Laws 2016, and shall remain in effect throughout the period for which the exemption is granted. [2016 c.112 §5; 2019 c.575 §1]
Sec. 6. (1) Sections 1 to 5 of this 2016 Act are repealed on January 2, 2024.

(2)

Notwithstanding the date specified in subsection (1) of this section, newly constructed or installed industrial improvements that are granted exemption or deferral under an ordinance or resolution adopted pursuant to section 1 of this 2016 Act shall continue to receive the exemption or deferral under the provisions of the ordinance or resolution. [2016 c.112 §6]
Sec. 7. (1) As soon as practicable after December 1 of each year, a city or county that has granted a property tax exemption or deferral pursuant to sections 1 to 5 of this 2016 Act shall submit the following information from the current property tax year to the Department of Revenue:

(a)

The kind and value of the qualified property;

(b)

The name of the owner or lessee that submitted the application approved under section 2 of this 2016 Act;

(c)

The real market value of the qualified property;

(d)

The amount of ad valorem property taxes that were not imposed on the property because of the exemption or deferral;

(e)

The number of years and the percentage of real market value for which the exemption or deferral was granted; and

(f)

A copy of the employment and other conditions established for the property under section 2 (4) of this 2016 Act.

(2)

The department shall submit the information in a report to the Chief State Information Officer for posting on the Oregon transparency website under ORS 184.484 [renumbered 276A.256 (Reports of tax expenditures connected to economic development)]. [2016 c.112 §7]

Source: Section 307.340 — Filing proof for cancellation of assessment; abatement, https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html.

Notes of Decisions

Legislature contemplated filing of application with assessor. Urban Off. & Parking v. Dept. of Rev., 4 OTR 523 (1971)

307.010
Definitions of “land” and “real property” for state property tax laws
307.020
Definition of “intangible personal property” and “tangible personal property” for state property tax laws
307.021
Definition of “manufactured structure” for ORS chapters 305, 307, 308, 310 and 311
307.022
Qualification for exemption of property of certain limited liability companies
307.030
Property subject to assessment generally
307.032
Maximum assessed value and assessed value of partially exempt property and specially assessed property
307.035
Publishing summary of certain exempt real property
307.040
Property of the United States
307.050
Property of the United States held under contract of sale
307.060
Property of the United States held under lease or other interest less than fee
307.070
Settled or claimed government land
307.080
Mining claims
307.090
Property of the state, counties and other municipal corporations
307.092
Property of housing authority
307.095
State property rented for parking subject to ad valorem taxation
307.100
Public property held by taxable owner under contract of purchase
307.107
Property used for natural gas pipeline extension project
307.110
Public property leased or rented by taxable owner
307.112
Property held under lease, sublease or lease-purchase by institution, organization or public body other than state
307.115
Property of nonprofit corporations held for public parks or recreation purposes
307.118
Wastewater and sewage treatment facilities
307.120
Property owned or leased by municipalities, dock commissions, airport districts or ports
307.123
Property of strategic investment program eligible projects
307.125
Property of forest protection agencies
307.130
Property of certain museums, volunteer fire departments and literary, benevolent, charitable and scientific institutions
307.134
Definition of fraternal organization
307.136
Property of fraternal organizations
307.140
Property of religious organizations
307.145
Certain child care facilities, schools and student housing
307.147
Senior services centers
307.150
Property used for burial, cremation or alternative disposition
307.155
When land exempt under ORS 97.660, 307.140 or 307.150 taxable
307.157
Cemetery or crematory land acquired by eleemosynary or charitable institution
307.158
Continued exemption for former cemetery or crematory land used for exempt low income housing
307.160
Property of public libraries
307.162
Claiming exemption
307.166
Property leased by exempt institution, organization or public body to another exempt institution, organization or public body
307.168
State land under lease
307.171
Sports facility owned by large city
307.175
Alternative energy systems
307.180
Property of Indians
307.181
Land acquired or owned by Indian tribe
307.182
Federal land used by recreation facility operators under permit
307.183
Summer homes on federal land occupied under permit
307.184
Summer homes on federal land occupied under lease
307.190
Tangible personal property held for personal use
307.195
Household furnishings owned by nonprofit organization furnishing housing for students attending institutions of higher education
307.197
Equipment used for certain emergencies in navigable waters
307.200
Public ways
307.203
Mobile home or manufactured dwelling parks financed by Housing and Community Services Department revenue bonds
307.210
Property of nonprofit mutual or cooperative water associations
307.241
Policy
307.242
Property of nonprofit corporation providing housing to elderly persons
307.243
Property to which exemption applies
307.244
Funded exemption
307.245
Denial of exemption for failure to reflect exemption by rent reduction
307.248
Suspense account
307.250
Property of veterans or surviving spouses
307.260
Claiming exemption
307.262
Tax years for which exemption may be claimed upon receipt of federal certification of disability
307.270
Property to which exemption of ORS 307.250 applies
307.280
Effect of exemption under ORS 307.250 on prior tax levied
307.283
Homesteads of unmarried surviving spouses of veterans of Civil War or Spanish War
307.286
Homestead exemption
307.289
Claiming homestead exemption
307.295
Property of surviving spouses of certain public safety officers killed in line of duty
307.315
Nursery stock
307.320
Deciduous trees, shrubs, plants, crops, cultured Christmas trees or hardwood on agricultural land
307.325
Agricultural products in possession of farmer
307.330
Commercial facilities under construction
307.340
Filing proof for cancellation of assessment
307.370
Property of nonprofit homes for elderly persons
307.375
Type of corporation to which exemption under ORS 307.370 applicable
307.380
Claiming exemption under ORS 307.370
307.385
Credit to resident’s account with share of tax exemption
307.390
Mobile field incinerators
307.391
Field burning smoke management equipment
307.394
Farm machinery and equipment
307.397
Certain machinery and equipment used in agricultural, aquacultural or fresh shell egg industry operations
307.398
Irrigation equipment
307.402
Beverage containers
307.405
Pollution control facilities
307.420
Filing claim and environmental certificate for exemption
307.430
Correction of assessment and tax rolls
307.450
Certain beach lands
307.453
Findings for food processing machinery and equipment exemption
307.455
Definitions for ORS 307.453 to 307.459
307.457
Certification of eligibility of machinery and equipment
307.458
Local option to reduce exemption
307.459
Rules
307.471
Student housing exempt from school district taxes
307.475
Hardship relief for failure to file for exemption, cancellation of assessment or redetermination of value
307.480
Definitions for ORS 307.480 to 307.510
307.485
Exemption
307.490
Payments in lieu of taxes
307.495
Claiming exemption
307.500
Review of claim by Department of Revenue
307.505
Inspection of farm labor camps
307.510
Appeal to tax court by taxpayer
307.512
Filing deadline for certain housing-related exemption and special assessment programs
307.513
Eligibility for exemption
307.515
Definitions for ORS 307.515 to 307.523
307.517
Criteria for exemption
307.518
Alternative criteria for exemption
307.519
Exemption limited to tax levy of governing body that adopts ORS 307.515 to 307.523
307.521
Application for exemption
307.523
Time for filing application
307.525
Action against landlord for failure to reduce rent
307.527
Ordinance or resolution approving or disapproving application
307.529
Notice of proposed termination of exemption
307.530
Termination if property held for future development or other purpose
307.531
Termination of exemption without notice
307.533
Review
307.535
Extension of deadline for completion
307.540
Definitions for ORS 307.540 to 307.548
307.541
Nonprofit corporation low income housing
307.543
Exemption limited to levy of governing body adopting ORS 307.540 to 307.548
307.545
Application for exemption
307.547
Determination of eligibility
307.548
Termination of exemption
307.555
Property burdened by affordable housing covenant used for owner-occupied housing
307.558
Termination of exemption for noncompliance
307.580
Property of industry apprenticeship or training trust
307.600
Legislative findings
307.603
Definitions for ORS 307.600 to 307.637
307.606
Exemption limited to tax levy of city or county that adopts ORS 307.600 to 307.637
307.609
Applicability of ORS 307.600 to 307.637 in cities and certain counties
307.612
Duration of exemption
307.615
City or county to provide application forms
307.618
City or county findings required for approval
307.621
Approval or denial of applications
307.624
Termination of exemption for failure to complete construction or noncompliance
307.627
Termination of exemption
307.631
Review of denial of application or termination of exemption
307.634
Extension of deadline for completion of construction, addition or conversion
307.637
Deadlines for actions required for exemption
307.651
Definitions for ORS 307.651 to 307.687
307.654
Legislative findings
307.657
Local government action to provide exemption
307.661
Median sales price
307.664
Exemption
307.667
Application for exemption
307.671
Approval criteria
307.674
Application, approval and denial procedures
307.677
Extension of construction period
307.681
Termination of exemption for failure to meet requirements
307.684
Immediate termination of exemption
307.687
Review of denial of application
307.804
Rural health care facilities
307.806
Exemption limited to taxes of district adopting ORS 307.804
307.808
Findings and declarations
307.811
Essential community provider long term care facilities
307.815
Exemption limited to taxes of district adopting ORS 307.811
307.818
Beach access sites
307.821
Disqualification
307.824
Findings and declarations
307.827
Environmentally sensitive logging equipment
307.831
Skyline and swing yarders
307.835
Cargo containers
307.841
Definitions for ORS 307.841 to 307.867
307.844
Zone designation
307.854
Acquisition, disposition and development of real property within zone
307.857
Application for exemption
307.858
Project certification requirements
307.861
Monitoring of certified projects
307.864
Partial property tax exemption
307.866
Decertification of project
307.867
Termination of zone
307.870
Definitions for ORS 307.870 to 307.890
307.872
Heavy equipment rental tax
307.875
Heavy equipment provider registration
307.878
Collection of tax
307.880
Refunds
307.883
Taxes held in trust
307.885
Applicability of other provisions of tax law
307.888
Distribution of moneys received
307.890
Exemption from disclosure
307.990
Penalties
Green check means up to date. Up to date