ORS 307.430
Correction of assessment and tax rolls

  • termination of exemption

(1)

Upon receipt of notice of the revocation of a certification of a pollution control facility pursuant to ORS 468.185 (Procedure to revoke certification) (1)(a), the county assessor shall proceed to correct the assessment and tax roll or rolls from which the facility 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), and in all cases shall add interest in the manner provided in ORS 311.229 (Taxes added to rolls become liens). The five-year limitation provided for in ORS 311.205 (Correcting errors or omissions in rolls) shall not apply to such corrections.

(2)

Upon receipt of notice of the revocation of a certification of a pollution control facility pursuant to ORS 468.185 (Procedure to revoke certification) (1)(b), if the final revocation occurs before September 15 of any assessment year, the exemption otherwise allowable shall terminate and not be allowed beginning with the assessment and tax rolls prepared as of January 1 of the assessment year. [1967 c.592 §15; 1991 c.459 §59; 1997 c.541 §121]
Note: Sections 1 to 8, chapter 96, Oregon Laws 2016, provide:
Sec. 1. (1) The governing body of a city or county, or of a port organized under ORS chapter 777 or 778, may adopt an ordinance or resolution providing for programs that offer either or both of the following ad valorem property tax incentive benefits:

(a)

Special assessment of any land that constitutes a brownfield, as defined in ORS 285A.185 (Brownfields redevelopment), located within the respective jurisdiction of the city, county or port.

(b)

Exemption or partial exemption of improvements and personal property on land described in paragraph (a) of this subsection.

(2)

Intentionally left blank —Ed.

(a)

An ordinance or resolution adopted under this section shall specify the eligibility requirements for the programs, including, but not limited to, a showing by the owner of a brownfield in an application filed under section 2, chapter 96, Oregon Laws 2016:

(A)

That the owner or authorized representative of the owner has obtained, as applicable, a site evaluation, preliminary assessment, confirmation of release or remedial investigation of the brownfield prepared by a geologist registered under ORS 672.505 (Definitions for ORS 672.505 to 672.705) to 672.705 (Fees) or a professional engineer as defined in ORS 672.002 (Definitions for ORS 672.002 to 672.325).

(B)

If the site evaluation, preliminary assessment, confirmation of release or remedial investigation required under subparagraph (A) of this paragraph concludes that a remedial action, as defined in ORS 465.200 (Definitions for ORS 465.200 to 465.545), is required in response to the release of a hazardous substance at the brownfield, that the remedial action shall be conducted pursuant to an agreement with, an order of or a program or process authorized by the Department of Environmental Quality under ORS 465.200 (Definitions for ORS 465.200 to 465.545) to 465.455 (Construction of ORS 465.425 to 465.455) and 465.900 (Civil penalties for violation of removal or remedial actions).

(C)

That the owner is in compliance with any agreement, order, program or process governing the conduct of the remedial action under subparagraph (B) of this paragraph.

(D)

That the report of the site evaluation, preliminary assessment, confirmation of release or remedial investigation required under subparagraph (A) of this paragraph, and a report prepared by a geologist or professional engineer showing that any remedial action has complied with any applicable agreement, order, program or process authorized by the department and with any other applicable state law administered by the department, have been submitted to the department.

(b)

Notwithstanding paragraph (a) of this subsection, property is not eligible for tax incentive programs adopted pursuant to this section if, at the time an application for the property is filed under section 2, chapter 96, Oregon Laws 2016, the property is:

(A)

Subject to assessment under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.681 [series became 308.505 (Definitions for ORS 308.505 to 308.674) to 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)];

(B)

State-appraised industrial property as defined in ORS 306.126 (Appraisal of industrial property by department); or

(C)

A federal Superfund site.
(3)(a)(A) An ordinance or resolution adopted under this section shall specify the period, not to exceed 10 years, for which the property tax incentive program benefits may be granted.

(B)

The ordinance or resolution may allow for an additional period, not to exceed five years, based on criteria set forth in the ordinance or resolution.

(b)

Property may be granted a tax incentive program benefit under this section until the earlier of:

(A)

The expiration of the period for which the property is eligible for the benefit under paragraph (a) of this subsection; or

(B)

The date on which the dollar amount of the benefit equals the eligible costs for the property as determined under section 3, chapter 96, Oregon Laws 2016.

(c)

If a city, county or port adopts both a special assessment and an exemption or partial exemption program, the two program benefits must be granted concurrently for any property.

(d)

The city, county or port may adopt any other provisions relating to the property tax incentive programs that do not conflict with the requirements of sections 1 to 7, chapter 96, Oregon Laws 2016.

(4)

Intentionally left blank —Ed.

(a)

For any property tax year:

(A)

Property that is granted benefits under a tax incentive program adopted pursuant to this section may be granted any other special assessment, exemption or partial exemption for which the property is eligible.

(B)

The total amount of all special assessments, exemptions and partial exemptions granted to property may not reduce the property tax liability of the property below zero.

(b)

Intentionally left blank —Ed.

(A)

A city, county or port shall specify in an ordinance or resolution adopted under this section how the city, county or port intends to apply multiple property tax benefits granted to property in the circumstances authorized under paragraph (a)(A) of this subsection.

(B)

The city, county or port shall notify the county assessor of the intended application.

(5)

Intentionally left blank —Ed.

(a)

The city, county or port may amend or repeal an ordinance or resolution adopted under this section at any time.

(b)

Notwithstanding paragraph (a) of this subsection, property that is receiving a tax incentive program benefit under this section when the ordinance or resolution is amended or repealed shall continue to receive the benefit pursuant to the provisions of the ordinance or resolution in effect when the property was initially granted the benefit.

(6)

Intentionally left blank —Ed.

(a)

An ordinance or resolution adopted under this section does not become effective unless the rates of taxation of the taxing districts located within territory of the city, county or port whose governing boards agree to the property tax incentive programs, when combined with the rate of taxation of the city, county or port that adopted the ordinance or resolution, equal 75 percent or more of the total combined rate of taxation within the territory of the city, county or port.

(b)

If an ordinance or resolution becomes effective pursuant to paragraph (a) of this subsection, the property tax incentive programs shall be effective for the tax levies of all taxing districts in which a brownfield that is granted a property tax incentive program benefit is located. [2016 c.96 §1; 2019 c.492 §1]
Sec. 2. (1)(a) The owner of a brownfield seeking a property tax incentive program benefit for the brownfield or improvements and personal property on the brownfield under an ordinance or resolution adopted pursuant to section 1 of this 2016 Act must file an application, with the governing body of the city, county or port that adopted the ordinance or resolution, on or before March 15 preceding the beginning of the property tax year for which the property tax incentive program benefit is sought. A single application may be filed for brownfields in contiguous tax accounts under common ownership.

(b)

Notwithstanding paragraph (a) of this subsection, an application may be filed after March 15 and on or before December 31 if the application is accompanied by a late filing fee equal to the greater of $200 or one-tenth of one percent of the real market value of the property to which the application relates as of the assessment date for that tax year.

(2)

An application filed pursuant to this section must include:

(a)

The address of the brownfield.

(b)

Documentation showing the ownership of the property by the person filing the application.

(c)

An affidavit signed by the owner of the brownfield under penalty of perjury affirming that the owner has not, by any acts, or omissions where there is a duty to act, caused, contributed to or exacerbated the release of a hazardous substance at the brownfield for which the eligible costs as determined under section 3 of this 2016 Act are to be incurred.

(d)

Documentation showing that all applicable eligibility requirements have been met.

(e)

Documentation of estimated eligible costs with respect to the brownfield prepared by the Department of Environmental Quality or by a person unrelated to the owner of the brownfield and having expertise in estimating such costs.

(f)

An application fee, if any, required by the city, county or port.

(3)

The application shall be reviewed by the city, county or port. Upon request, the Department of Environmental Quality may consult with the city, county or port regarding remedial action costs included in the application as eligible costs. The city, county or port may consult with the owner of the brownfield about the application, and the owner may amend the application.

(4)

Intentionally left blank —Ed.

(a)

If the city, county or port determines that the application does not meet the requirements of this section, the city, county or port shall promptly notify the owner of the brownfield in writing that the application is not approved, stating the reasons for the determination. A determination under this paragraph is not reviewable, but the owner of the brownfield may file an application under this section for any subsequent year.

(b)

If the city, county or port determines that the application meets the requirements of this section, the city, county or port shall promptly:

(A)

Notify the owner of the brownfield in writing that the application is approved; and

(B)

Notify the county assessor in writing that the application is approved and certifying the period for which the property tax incentive program benefit is granted and the estimated eligible costs with respect to the brownfield.

(5)

The assessor of the county in which the property granted a property tax incentive program benefit is located may charge the owner a fee of up to $200 for the first year and up to $100 for each subsequent year for which the benefit is granted to compensate the assessor for duties imposed under sections 1 to 7 of this 2016 Act.

(6)

The transfer of the brownfield in an arm’s-length transaction shall not disqualify the property from the property tax incentive program benefits granted to the property under the ownership of the transferor provided the transferee:

(a)

Notifies the city, county or port and the county assessor as soon as practicable of the transfer;

(b)

Files an affidavit described in subsection (2)(c) of this section; and

(c)

Complies with all requirements under sections 1 to 7 of this 2016 Act. [2016 c.96 §2]
Sec. 3. (1) For purposes of sections 1 to 7 of this 2016 Act, eligible costs equal the discounted present value of estimated after-tax costs directly related to the remaining work necessary to remove, contain or treat the contamination of a brownfield.

(2)

Eligible costs may include:

(a)

Remedial action costs as defined in ORS 465.200 (Definitions for ORS 465.200 to 465.545), including costs for a site evaluation, preliminary assessment, confirmation of release or remedial investigation performed by a geologist or professional engineer without the oversight or approval of the Department of Environmental Quality.

(b)

The costs of demolishing existing improvements on the brownfield as necessary for removal or remedial action, as those terms are defined in ORS 465.200 (Definitions for ORS 465.200 to 465.545).

(c)

The costs of abating the release of hazardous substances within existing improvements on the brownfield.

(d)

The costs of new improvements constructed on the brownfield for the purpose of containing hazardous substances or limiting exposure to the release of hazardous substances.

(e)

The costs of managing, handling, removing, treating and disposing of solid waste, environmental media and building materials containing hazardous substances in the course of redeveloping the brownfield.

(f)

The costs of environmental audits, surety bonds, insurance, engineering and legal fees and monitoring other than water monitoring.

(3)

For purposes of section 2 (2)(e) of this 2016 Act, documentation of eligible costs may include, but is not limited to, bids, cost estimates, remediation plans, copies of contracts, notes and minutes of contract negotiations, and accounts, invoices, sales receipts and other payment records of purchases, sales, leases and other transactions relating to the eligible costs.

(4)

Eligible costs shall be reduced by the amount of any state, federal or other grant moneys, tax credits, insurance proceeds or legal settlements received by the owner of the brownfield to offset eligible costs for the brownfield. [2016 c.96 §3]
Sec. 4. (1)(a) For the first property tax year of the period for which special assessment is certified under section 2 of this 2016 Act for land constituting a brownfield, the county assessor shall list on the assessment and tax roll a specially assessed value for the land that equals the real market value the land would have if it were not a brownfield less the eligible costs determined under section 3 of this 2016 Act and apportioned to each tax account included in the application. The specially assessed value of the land determined under this subsection shall be listed on the assessment and tax rolls for the number of years certified for the land under section 2 of this 2016 Act.

(b)

Notwithstanding paragraph (a) of this subsection, the specially assessed value of the land may not be less than $100 for any property tax year.

(2)

Intentionally left blank —Ed.

(a)

For the first property tax year for which the land is specially assessed, the maximum assessed value of the land shall equal the specially assessed value of the land determined under subsection (1) of this section multiplied by the ratio, not greater than 1.00, of the average maximum assessed value divided by the average real market value, as those terms are defined in ORS 308.149 (Definitions for ORS 308.149 to 308.166).

(b)

For each property tax year after the first property tax year for which the land is specially assessed, the maximum assessed value of the land shall equal the greater of 103 percent of the assessed value of the land from the prior year or 100 percent of the maximum assessed value of the land from the prior year.

(3)

For each property tax year for which the land is specially assessed, the assessed value of the land shall equal the least of:

(a)

The specially assessed value of the land as determined under subsection (1) of this section;

(b)

The maximum assessed value of the land as determined under subsection (2) of this section; or

(c)

The real market value of the land as of the assessment date for the tax year.

(4)

The entitlement of land to the special assessment provisions of this section shall be determined as of July 1. If the land becomes disqualified on or after July 1, the land shall be specially assessed for the property tax year as provided in this section.

(5)

Each year the county assessor shall add to the assessment and tax rolls of the county, with respect to land specially assessed under this section, the notation “potential additional tax.” [2016 c.96 §4]
Sec. 5. (1) An ordinance or resolution adopted under section 1 of this 2016 Act providing for exemption or partial exemption of improvements and personal property on a brownfield must state the percentage of the exemption to be applied to the real market value of the improvements and personal property.

(2)

The exemption or partial exemption shall apply to new or existing property of any classification under rules established by the Department of Revenue pursuant to ORS 308.215 (Contents of assessment roll) (1)(a)(C).

(3)

ORS 307.032 (Maximum assessed value and assessed value of partially exempt property and specially assessed property) applies to improvements and personal property granted partial exemption under the ordinance or resolution.

(4)

Each year the county assessor shall add to the assessment and tax rolls of the county, with respect to the improvements and personal property granted exemption or partial exemption under this section, the notation “potential additional tax.” [2016 c.96 §5]
Sec. 6. (1) Each year, on or before a date prescribed by the city, county or port that adopted the ordinance or resolution under section 1 of this 2016 Act, pursuant to which land constituting a brownfield is specially assessed, the owner of the land shall submit documentation of actual eligible costs incurred and an updated estimate of the eligible costs to the city, county or port, as applicable.

(2)

Intentionally left blank —Ed.

(a)

If the updated estimate of the eligible costs is greater or less than the original estimate by 10 percent or more, the city, county or port shall submit the documentation and updated estimate to the assessor of the county in which the land is located.

(b)

Upon receipt, the county assessor shall recompute the specially assessed value and maximum assessed value of the land under section 4 of this 2016 Act, beginning with the first year for which the land was granted special assessment.

(c)

The values as recomputed under this section shall apply to the remaining period for which the land has been granted the special assessment. Delinquent taxes may not be assessed or collected, and refunds may not be paid, as a consequence of the recomputation under this section for property tax years preceding the remaining period. [2016 c.96 §6]
Sec. 7. (1) Property that is granted a property tax incentive program benefit pursuant to an ordinance or resolution adopted under section 1 of this 2016 Act shall continue to receive the benefit until the property is disqualified by the earliest of:

(a)

The expiration of the period for which the benefit was certified under section 2 of this 2016 Act.

(b)

The date on which the dollar amount of the benefit equals the eligible costs for the property as determined under section 3 of this 2016 Act.

(c)

The discovery by the city, county or port that the owner of the brownfield has failed to:

(A)

Comply with the eligibility requirements adopted by the city, county or port;

(B)

Begin or make reasonable progress on remediation or redevelopment of the brownfield; or

(C)

File any required reports.

(d)

The discovery by the city, county or port that any statement or representation in any documentation filed pursuant to section 2 of this 2016 Act was misleading or false.

(2)

The city, county or port may provide an owner with the opportunity to cure the grounds for disqualification under subsection (1) of this section.

(3)

The city, county or port shall notify the county assessor of the disqualification of property from special assessment or exemption or partial exemption under this section, and upon disqualification the property shall be assessed and taxed under ORS 308.146 (Determination of maximum assessed value and assessed value).

(4)

Upon disqualification of land constituting a brownfield from special assessment under subsection (1)(c) or (d) of this section, in addition to any other remedy provided by law, there shall be added to the tax extended against the land on the next assessment and tax roll, to be collected and distributed in the same manner as other property taxes, additional taxes equal to the potential additional taxes noted on the roll for the land for all years for which the land was specially assessed under section 4 of this 2016 Act.

(5)

Upon disqualification of improvements or personal property on land constituting a brownfield from exemption or partial exemption under subsection (1)(c) or (d) of this section, there shall be added to the tax extended against the improvements or personal property on the next assessment and tax roll, to be collected and distributed in the same manner as other property taxes, additional taxes, equal to the difference between the taxes assessed against the property and the taxes that otherwise would have been assessed against the property if the property had not been granted exemption or partial exemption, for all years for which the property was granted exemption or partial exemption.

(6)

Additional taxes collected under this section shall be deemed to have been imposed in the year to which the additional taxes relate.

(7)

The amount of additional taxes determined to be due under this section may be paid to the tax collector prior to the completion of the next assessment and property tax roll pursuant to ORS 311.370 (Receipts for taxes collected in advance of extension on the tax roll). [2016 c.96 §7]
Sec. 8. (1) Sections 1 to 7 of this 2016 Act are repealed on January 2, 2027.

(2)

Notwithstanding subsection (1) of this section, property that has been granted a property tax incentive program benefit under sections 1 to 7 of this 2016 Act before the date specified in subsection (1) of this section, shall continue to receive the benefit for the period of time for which the benefit was granted. [2016 c.96 §8]

Source: Section 307.430 — Correction of assessment and tax rolls; termination of exemption, https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html.

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