Chapter 307 Property Subject to Taxation; Exemptions

General Provisions

§ 307.010 Definition of "real property" and "land"
§ 307.020 Definition of "personal property"
§ 307.022 Status of limited liability companies owned by nonprofit corporations
§ 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

Legislative Counsel Committee, CHAPTER 307—Property Subject to Taxation; Exemptions, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors307.­html (2015) (last ac­cessed Jul. 16, 2016).