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 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
Legislative Counsel Committee, CHAPTER 307—Property Subject to Taxation; Exemptions, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors307.­html (2017) (last ac­cessed Mar. 30, 2018).