Oregon Revised Statutes Chapter 307 § 307.030 — Property subject to assessment generally
Oregon Revised Statutes Chapter 307 ·
Oregon Code § 307.030·Enacted ·Last updated March 01, 2026
Statute Text
Property subject to assessment generally.
(1) All real property within this state and all
tangible personal property situated within this state, except as otherwise
provided by law, shall be subject to assessment and taxation in equal and
ratable proportion.
(2) Except as
provided in ORS 308.505 to 308.674, intangible personal property is not subject
to assessment and taxation. [Amended by 1993 c.353 §2; 1997 c.154 §28]
Plain English Explanation
This Oregon statute addresses Property subject to assessment generally. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 307.030
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Property subject to assessment generally. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 307.030. Use this format in legal documents and court filings.
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