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Oregon /
Oregon Revised Statutes Chapter 308
Oregon Revised Statutes Chapter 308
440 sections · Oregon
- § 308.005 — Assessor includes
- § 308.010 — Registered appraiser requirements;
- § 308.015 — Alternate
- § 308.030 — Penalty for failure to
- § 308.050 — Assessors annual
- § 308.055 — Special assessor
- § 308.057 — Continuing education of
- § 308.059 — Qualifications of
- § 308.062 — Action by department
- § 308.065 — Administering of oaths
- § 308.115 — Minerals, coal, oil,
- § 308.120 — Partnership property;
- § 308.125 — Undivided interest;
- § 308.130 — Undivided estate of
- § 308.135 — Trustee or personal
- § 308.142 — Property and property
- § 308.146 — Determination of
- § 308.151 — Certain cities
- § 308.153 — New property and new
- § 308.156 — Subdivision or
- § 308.162 — Property tax account
- § 308.166 — Ordering provisions
- § 308.205 — Real market value
- § 308.207 — Computation of real
- § 308.210 — Assessing property;
- § 308.212 — Requirement for
- § 308.215 — Contents of assessment
- § 308.217 — Form of assessment and
- § 308.219 — Assessment and tax
- § 308.225 — Boundary changes;
- § 308.231 — Only registered
- § 308.232 — Property to be valued
- § 308.233 — Use of sales data for
- § 308.234 — Record of last
- § 308.235 — Valuation of real
- § 308.236 — Land values to reflect
- § 308.240 — Description of real
- § 308.242 — Assessors authority to
- § 308.245 — Maps; taxpayers index
- § 308.250 — Valuation and
- § 308.256 — Assessment, taxation
- § 308.260 — Watercraft used for
- § 308.270 — Public lands sold or
- § 308.275 — Use of reproduction
- § 308.285 — Requiring taxpayer to
- § 308.290 — Returns; personal
- § 308.295 — Penalties for failure
- § 308.296 — Penalty for failure to
- § 308.297 — Personal property
- § 308.300 — Penalty for neglecting
- § 308.302 — Disposition of
- § 308.310 — When list of persons
- § 308.316 — Examining witnesses,
- § 308.320 — Oath of assessor upon
- § 308.330 — Duty of assessor to
- § 308.335 — Department testing work
- § 308.408 — Industrial plant
- § 308.411 — Appraisal and real
- § 308.412 — Effect of election to
- § 308.413 — Confidential
- § 308.425 — Proration of taxes
- § 308.429 — Relief not allowed in
- § 308.434 — Homesteads destroyed by
- § 308.450 — to 308.481; standards for processing certificate applications
- § 308.457 — Determining boundaries
- § 308.459 — Valuation of
- § 308.462 — Qualifications for
- § 308.466 — Processing applications
- § 308.468 — Fee for limited
- § 308.471 — Owner to file statement
- § 308.474 — Owner to file annual
- § 308.477 — Termination of limited
- § 308.479 — Termination of limited
- § 308.481 — Extending deadline for
- § 308.490 — Determining value of
- § 308.510 — Real and personal
- § 308.515 — Department to make
- § 308.516 — Certain exceptions to
- § 308.517 — To whom property
- § 308.518 — Legislative intention
- § 308.519 — Local assessment of
- § 308.521 — Property of cooperative
- § 308.524 — Companies to file
- § 308.525 — Contents of statement
- § 308.530 — Company not relieved
- § 308.535 — Extension of time for
- § 308.540 — Department to prepare
- § 308.545 — Mode of valuing
- § 308.550 — Valuing property of
- § 308.555 — Unit valuation of
- § 308.558 — Taxation of aircraft;
- § 308.560 — Assessment roll;
- § 308.565 — Apportionment of
- § 308.570 — Determining value per
- § 308.575 — Determining value per
- § 308.580 — Department to review
- § 308.582 — Notice of tentative
- § 308.584 — Request for conference
- § 308.585 — Delivery of tentative
- § 308.590 — Review and correction
- § 308.595 — Notice when valuation
- § 308.600 — Directors examination
- § 308.605 — Entry of corrections
- § 308.610 — Oath of director upon
- § 308.615 — Keeping roll as public
- § 308.621 — When assessment
- § 308.624 — Correction of certified
- § 308.628 — Omitted property
- § 308.632 — Notice of intention to
- § 308.636 — Correction of
- § 308.640 — Assessment and taxation
- § 308.645 — Reports by companies of
- § 308.650 — Companies to maintain
- § 308.655 — Rules and regulations
- § 308.665 — Railroad car exemption
- § 308.671 — Elective exemption of
- § 308.674 — Exemption equal to
- § 308.701 — Definitions for ORS 308.701
- § 308.704 — Option of owner to
- § 308.707 — Valuation of multiunit
- § 308.709 — Application procedure;
- § 308.712 — Methods to determine
- § 308.714 — Disqualification;
- § 308.723 — Application of property
- § 308.724 — Rules
- § 308.805 — Mutual and cooperative
- § 308.810 — Association to file
- § 308.815 — Examination of return
- § 308.820 — Tax as a lien;
- § 308.865 — Notice and payment of
- § 308.866 — Definition of mobile
- § 308.875 — Manufactured structures
- § 308.880 — Travel or special use
- § 308.885 — Determination of real
- § 308.990 — Penalties
- § 308.005 — Assessor
- § 308.007 — Definitions
- § 308.010 — Registered appraiser requirements; revocation; continuing education; rules
- § 308.015 — Alternate qualifications for registered appraisers
- § 308.020 — [1973 c.345 §2; 1989 c.267 §1;
- § 308.025 — [1977 c.884 §29; 1977 c.892 §54;
- § 308.027 — [1983 c.471 §1; repealed by 2003
- § 308.030 — Penalty for failure to file certain statements within time limits; notice;
- § 308.674 — or 308.805 to 308.820 to file a statement with the Department of
- § 308.050 — Assessors annual report on property appraisal program
- § 308.055 — Special assessor appointed if assessor fails to act
- § 308.057 — Continuing education of county assessors required; effect of failure to comply;
- § 308.059 — Qualifications of managerial employees of assessor
- § 308.060 — [Amended by 1955 c.575 §4;
- § 308.061 — [1967 c.316 §2(1),(3); 1977 c.193 §1;
- § 308.062 — Action
- § 308.065 — Administering of oaths by assessors and deputies
- § 308.105 — Personal property
- § 308.110 — [Repealed by 1957 c.342 §1
- § 308.115 — Minerals, coal, oil, gas or other severable interests owned separately from
- § 308.120 — Partnership property; liability of either partner for whole tax
- § 308.125 — Undivided interest; assessment; ownership of less than one forty-eighth
- § 308.130 — Undivided estate of decedent; liability for whole tax; right of contribution
- § 308.135 — Trustee or personal representative separately assessed; valuation of property
- § 308.140 — [1983 c.307 §1; renumbered 223.317
- § 308.142 — Property
- § 308.145 — [1983 c.307 §2; renumbered 223.322
- § 308.146 — Determination of maximum assessed value and assessed value; reduction in
- § 308.149 — to 308.166 if:
- § 308.149 — Definitions for ORS 308.149 to 308.166
- § 308.150 — [1983 c.307 §3; renumbered 223.327
- § 308.151 — Certain cities authorized to define area as city by ordinance or resolution;
- § 308.153 — New
- § 308.156 — Subdivision or partition; rezoning; omitted property; disqualification from
- § 308.159 — Lot
- § 308.162 — Property tax account modifications
- § 308.165 — [1983 c.259 §1; renumbered 223.132
- § 308.166 — Ordering provisions when property is subject to multiple special determinations
- § 308.153 — and 308.156, the maximum assessed value must first be determined under
- § 308.153 — and 308.159, the maximum assessed value must first be determined under
- § 308.156 — and 308.159, the maximum assessed value must first be determined under
- § 308.170 — [1983 c.259 §2; renumbered 223.878
- § 308.205 — Real
- § 308.207 — Computation of real market value for taxing or bonding limitations
- § 308.210 — Assessing property; record as assessment roll; changes in ownership or
- § 308.212 — Requirement for property owner to file address
- § 308.212 — was enacted into law by
- § 308.215 — Contents of assessment roll; rules
- § 308.217 — Form
- § 308.219 — and 308.221 enacted in lieu of 308.220)]
- § 308.219 — Assessment and tax rolls; preparation; contents; availability to public; rules
- § 308.220 — [Amended by 1957 c.324 §3;
- § 308.221 — [1965 c.344 §5 (308.217, 308.219
- § 308.225 — Boundary changes; procedure
- § 308.229 — [1989 c.887 §10; 1991 c.459 §95;
- § 308.230 — [Repealed by 1969 c.454 §2]
- § 308.231 — Only
- § 308.232 — Property to be valued at 100 percent real market value and assessed at assessed
- § 308.233 — Use of
- § 308.233 — was enacted into law by
- § 308.234 — Record
- § 308.235 — Valuation of real property
- § 308.236 — Land
- § 308.237 — [1961 c.695 §1; repealed by 1963
- § 308.238 — [1961 c.695 §2; repealed by 1963
- § 308.239 — [1965 c.622 §1; 1967 c.633 §1;
- § 308.240 — Description of real property; assessment to unknown owners; mistake or
- § 308.242 — Assessors authority to change roll after September 25 limited; when changes
- § 308.245 — Maps;
- § 308.250 — Valuation and assessment of personal property; property not subject to taxation
- § 308.253 — [1985 c.416 §2; 1991 c.459 §102;
- § 308.255 — [Amended by 1955 c.735 §7;
- § 308.256 — Assessment, taxation and exemption of watercraft and materials of shipyards,
- § 308.260 — Watercraft used for reduction or processing of deep-sea fish; machinery and
- § 308.270 — Public
- § 308.275 — Use of
- § 308.280 — [Amended by 1953 c.179 §2; 1967
- § 308.281 — [1981 c.364 §2; 1983 s.s. c.5 §5a;
- § 308.282 — [1957 c.324 §7; 1981 c.804 §47;
- § 308.285 — Requiring taxpayer to furnish list of taxable property
- § 308.287 — [1981 c.804 §44; repealed by 1983
- § 308.289 — [1981 c.804 §46; 1983 s.s. c.5 §6;
- § 308.290 — Returns; personal property; exception; real property; combined real and
- § 308.292 — [1955 c.233 §1; 1957 c.542 §1;
- § 308.295 — Penalties for failure to file real property or combined return on time; notice;
- § 308.290 — to file a return, other than a return reporting only taxable personal
- § 308.296 — Penalty for failure to file return reporting only personal property; notice;
- § 308.290 — to file a return reporting only taxable personal property, that has not
- § 308.297 — Personal property returns to note penalty for delinquency
- § 308.300 — Penalty for neglecting to file real property or combined return with intent to
- § 308.302 — Disposition of penalties
- § 308.305 — [Repealed by 1955 c.610 §1]
- § 308.309 — [1955 c.488 §1; 1957 c.541 §1;
- § 308.310 — When
- § 308.315 — [Repealed by 1955 c.610 §1]
- § 308.316 — Examining witnesses, books and records; reference of matter to department upon
- § 308.320 — Oath
- § 308.325 — [Repealed by 2017 c.28 §1]
- § 308.330 — Duty
- § 308.335 — Department testing work of county assessors; supplementing assessment list;
- § 308.340 — [1969 c.561 §4; 1971 c.747 §17;
- § 308.341 — [1977 c.423 §1; 1981 c.804 §55;
- § 308.342 — [1977 c.423 §4; 1981 c.804 §56;
- § 308.343 — [1977 c.423 §5; 1991 c.459 §113;
- § 308.345 — [Formerly 308.239; subsection (4)
- § 308.350 — [1967 c.633 §2; 1969 c.512 §1;
- § 308.355 — [1967 c.633 §3; 1981 c.804 §59;
- § 308.360 — [1967 c.633 §5; 1967 s.s. c.9 §2;
- § 308.365 — [1967 c.633 §6; 1995 c.79 §125;
- § 308.370 — [1963 c.577 §5; 1971 c.629 §1;
- § 308.371 — [1979 c.553 §8; 1981 c.419 §6;
- § 308.372 — [1977 c.339 §1; 1979 c.480 §4;
- § 308.373 — [1983 c.623 §2; 1985 c.565 §53a;
- § 308.374 — [1987 c.589 §2; 1991 c.459 §119;
- § 308.375 — [1963 c.577 §6; 1967 c.93 §1; 1969
- § 308.376 — [1993 c.703 §2; 1999 c.314 §29b;
- § 308.377 — [1987 c.305 §2; 1991 c.459 §121;
- § 308.378 — [1987 c.305 §3; 1991 c.459 §122;
- § 308.380 — [1963 c.577 §7; 1969 c.512 §2;
- § 308.382 — [1987 c.614 §2; 1991 c.459 §123;
- § 308.384 — [1987 c.614 §3; 1991 c.459 §124;
- § 308.385 — [1963 c.577 §8; 1971 c.621 §32;
- § 308.387 — [1983 c.462 §4; repealed by 1999
- § 308.390 — [1963 c.577 §9; 1971 c.629 §3;
- § 308.391 — [1993 c.5 §2; 1997 c.541 §184;
- § 308.392 — [1995 c.127 §2; 1997 c.541 §185;
- § 308.395 — [1963 c.577 §10; 1967 c.93 §2;
- § 308.396 — [1975 c.551 §§2,3; 1977 c.606 §1;
- § 308.397 — [1973 c.503 §5; 1981 c.419 §3;
- § 308.398 — [1991 c.459 §129a; repealed by
- § 308.399 — [1973 c.503 §6; 1979 c.350 §6;
- § 308.400 — [1991 c.712 §1; 1999 c.314 §26;
- § 308.401 — [1973 c.503 §7; 1993 c.577 §19;
- § 308.403 — [1973 c.505 §§3,4; 1985 c.604 §1;
- § 308.404 — [1977 c.339 §2; 1979 c.350. §7;
- § 308.406 — [1977 c.339 §3; 1981 c.791 §3;
- § 308.407 — [1991 c.459 §§117c to 117g; 1997
- § 308.408 — Industrial
- § 308.408 — to 308.413 were enacted
- § 308.409 — [Formerly 308.405; repealed by
- § 308.410 — [Repealed by 1979 c.689 §27]
- § 308.411 — Appraisal and real market valuation of industrial plants; rules
- § 308.232 — and 308.235 utilizing the market data approach (sales of comparable properties),
- § 308.412 — Effect
- § 308.413 — Confidential information furnished under ORS 308.411; exception; rules
- § 308.415 — [Amended by 1967 c.105 §2; 1975
- § 308.425 — Proration of taxes after destruction or damage; specially assessed property;
- § 308.428 — [1999 c.20 §2; 2007 c.450 §3;
- § 308.429 — Relief
- § 308.430 — [1971 c.497 §2; repealed by 1974
- § 308.434 — Homesteads destroyed by wildfire; special assessment of rebuilt homesteads;
- § 308.434 — was enacted into law by
- § 308.435 — [1971 c.497 §3; repealed by 1974
- § 308.440 — [1971 c.497 §4; 1974 c.14 §2; 2001
- § 308.450 — Definitions for ORS 308.450 to 308.481
- § 308.453 — Policy
- § 308.455 — [Repealed by 1975 c.365 §4]
- § 308.456 — Application of ORS 308.450 to 308.481; standards for processing certificate
- § 308.457 — Determining boundaries of distressed areas; rules; limitation
- § 308.459 — Valuation of rehabilitated property not to be increased; effect of filing date
- § 308.460 — [Repealed by 1975 c.365 §4]
- § 308.462 — Qualifications for limited assessment
- § 308.465 — [Repealed by 1975 c.365 §4]
- § 308.466 — Processing applications for limited assessment; issuance of certificate;
- § 308.462 — and 308.471
- § 308.468 — Fee
- § 308.470 — [Amended by 1967 c.105 §3;
- § 308.471 — Owner
- § 308.474 — Owner
- § 308.466 — is in effect, the owner of the rehabilitated property that is
- § 308.475 — [Repealed by 1975 c.365 §4]
- § 308.477 — Termination of limited assessment for incomplete construction or noncompliance;
- § 308.450 — to 308.481 is not being complied with, it shall give notice in writing
- § 308.479 — Termination of limited assessment for change of use; additional taxes;
- § 308.480 — [Repealed by 1975 c.365 §4]
- § 308.481 — Extending deadline for completion of rehabilitation project; grounds
- § 308.490 — Determining value of homes for elderly persons
- § 308.505 — Definitions
- § 308.510 — Real
- § 308.515 — Department to make annual assessment of designated utilities and companies
- § 308.516 — Certain exceptions to ORS 308.515
- § 308.517 — To
- § 308.674 — is leased, rented, chartered or otherwise assigned for the use or
- § 308.518 — Legislative intention with respect to ownership or operation of data centers
- § 308.519 — Local
- § 308.520 — [Amended by 1957 c.711 §6; 1977
- § 308.521 — Property of cooperative providing steam or hot water heat by combustion of
- § 308.522 — [1991 c.459 §144b; 1997 c.541 §204;
- § 308.524 — Companies to file statements
- § 308.525 — Contents of statement
- § 308.530 — Company not relieved from making other reports
- § 308.505 — to 308.674 shall not relieve the company from making any other report
- § 308.535 — Extension of time for making reports or statements; proceeding in case of
- § 308.540 — Department to prepare assessment roll; date as of which value assessed; when
- § 308.545 — Mode
- § 308.550 — Valuing property of company operating both within and without state
- § 308.555 — Unit
- § 308.558 — Taxation of aircraft; criteria; apportionment; exemption of aircraft of
- § 308.559 — [1995 c.378 §2; 2003 c.46 §20;
- § 308.560 — Assessment roll; description of property; effect of mistake
- § 308.565 — Apportionment of assessment among counties
- § 308.505 — to 308.674, may be apportioned to each county in which power plants and
- § 308.570 — Determining value per mile of main and branch lines of companies using rail
- § 308.575 — Determining value per mile of property of companies using wire, pipe or pole
- § 308.580 — Department to review and correct tentative assessment roll; interested persons
- § 308.582 — Notice
- § 308.584 — Request for conference to modify tentative assessment; appeal
- § 308.505 — to 308.674 may not be appealed to the tax court if the person or
- § 308.585 — Delivery of tentative assessment roll to director
- § 308.590 — Review
- § 308.595 — Notice
- § 308.600 — Directors examination of rolls
- § 308.605 — Entry
- § 308.610 — Oath
- § 308.615 — Keeping roll as public record
- § 308.620 — [Amended by 1955 c.735 §4; 1961
- § 308.621 — When
- § 308.624 — Correction of certified roll
- § 308.674 — is certified under ORS 308.621, the Director of the Department of
- § 308.625 — [Amended by 1955 c.735 §5; 1957
- § 308.628 — Omitted property subject to assessment
- § 308.505 — to 308.674 whenever the department discovers or receives credible
- § 308.630 — [Amended by 1955 c.735 §6; 1961
- § 308.632 — Notice
- § 308.635 — [Amended by 1979 c.241 §34; 1981
- § 308.636 — Correction of assessment roll to reflect omitted property; appeal
- § 308.640 — Assessment and taxation of personal property of small private railcar
- § 308.645 — Reports by companies of mileage to county assessors
- § 308.674 — shall furnish a report to the county assessor, under oath, showing the
- § 308.650 — Companies to maintain principal office and agent within state
- § 308.655 — Rules
- § 308.660 — [Repealed by 1995 c.79 §132]
- § 308.665 — Railroad car exemption
- § 308.670 — [1975 c.655 §1; 1977 c.679 §1;
- § 308.671 — Elective exemption of certain communication-related property
- § 308.515 — (1) that owns, leases or uses property listed in subsection (2) of this
- § 308.673 — [2015 c.23 §2; repealed by 2019
- § 308.674 — Exemption equal to difference between real market value of companys centrally
- § 308.675 — [1975 c.655 §2; 1977 c.679 §2;
- § 308.677 — [2015 c.23 §5; 2015 c.31 §7;
- § 308.680 — [1975 c.655 §3; 1977 c.679 §3;
- § 308.681 — [2015 c.23 §6; repealed by 2019
- § 308.685 — [1975 c.655 §4; 1977 c.679 §4;
- § 308.690 — [1975 c.355 §2; 1977 c.811 §3;
- § 308.695 — [1975 c.355 §3; repealed by 1991
- § 308.700 — [1975 c.355 §4; 1981 c.804 §68;
- § 308.701 — Definitions for ORS 308.701 to 308.724
- § 308.704 — Option
- § 308.707 — or may choose to have the multiunit rental housing assessed under the
- § 308.705 — [1957 c.628 §2; 1967 c.77 §1;
- § 308.707 — Valuation of multiunit rental property subject to special assessment
- § 308.709 — Application procedure; due dates; late filing; fee; assessor determination;
- § 308.707 — is sought, if the application and election form are accompanied by a
- § 308.710 — [1957 c.628 §§3,5; repealed by
- § 308.712 — Methods to determine specially assessed value; election by owner; procedure;
- § 308.714 — Disqualification; notification requirements; penalties; rules; reapplication;
- § 308.709 — within the 10-year period following the year in which the property was
- § 308.715 — [1957 c.628 §4; 1959 c.297 §1;
- § 308.720 — [1957 c.628 §6; repealed by 1997
- § 308.723 — Application of property tax expenditure funding
- § 308.724 — Rules
- § 308.725 — [1957 c.628 §7; 1963 c.238 §2;
- § 308.730 — [1957 c.628 §8; 1981 c.623 §5;
- § 308.740 — [1971 c.493 §2; 1991 c.459 §162;
- § 308.745 — [1971 c.493 §1; renumbered
- § 308.750 — [1971 c.493 §3; 1991 c.459 §163;
- § 308.755 — [1971 c.493 §4; 1999 c.503 §4;
- § 308.760 — [1971 c.493 §5; 1991 c.459 §164;
- § 308.765 — [1971 c.493 §6; 1991 c.459 §165;
- § 308.770 — [1971 c.493 §7; 1991 c.459 §166;
- § 308.775 — [1971 c.493 §8; renumbered
- § 308.780 — [1971 c.493 §9; 1979 c.350 §9; renumbered
- § 308.785 — [1971 c.493 §10; renumbered
- § 308.790 — [1971 c.493 §11; renumbered
- § 308.792 — [1981 c.720 §3; 1999 c.21 §21;
- § 308.793 — [1981 c.720 §1; renumbered
- § 308.794 — [1981 c.720 §4; 1991 c.459 §176;
- § 308.795 — [1981 c.720 §5; 1997 c.811 §1;
- § 308.796 — [1981 c.720 §6; 1997 c.811 §2;
- § 308.797 — [1981 c.720 §7; renumbered
- § 308.798 — [1981 c.720 §8; 1991 c.459 §178;
- § 308.799 — [1981 c.720 §9; renumbered
- § 308.800 — [1981 c.720 §10; renumbered
- § 308.801 — [1981 c.720 §11; 1999 c.314 §50;
- § 308.802 — [1981 c.720 §12; 1989 c.924 §6;
- § 308.803 — [1981 c.720 §§13,13a; 1989 c.924 §7;
- § 308.805 — Mutual
- § 308.807 — Amount
- § 308.810 — Association to file statement; payment of tax
- § 308.815 — Examination of return by department; distribution of tax
- § 308.820 — Tax as
- § 308.805 — and immediately after the delinquency date thereof shall institute an
- § 308.850 — [1969 c.605 §11; repealed by 1971
- § 308.855 — [1969 c.605 §12; repealed by 1971
- § 308.860 — [1969 c.605 §13; repealed by 1971
- § 308.865 — Notice
- § 308.880 — were enacted into law by the Legislative Assembly but were not added to
- § 308.866 — Definition of mobile modular unit; statement of value; receipt
- § 308.870 — [1969 c.605 §15; 1971 c.210 §1;
- § 308.875 — Manufactured structures classified as real or personal property; effect of
- § 308.880 — Travel
- § 308.885 — Determination of real market value of manufactured structure without physical
- § 308.890 — [1973 c.91 §8; 1983 c.311 §2; 1983
- § 308.905 — [1989 c.919 §3; repealed by 2017
- § 308.990 — Penalties