There Is a Newer Version of the Oregon Revised Statutes
2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 306
- 306.005 Definitions applicable to property tax laws.
- 306.006 Manufactured structure defined.
- Note: 306.006 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 306 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
- 306.010 [Amended by 1961 c.573 1; renumbered 305.010]
- 306.020 [Amended by 1953 c.381 4; renumbered 305.020]
- 306.030 [Renumbered 305.030]
- 306.040 [Subsections (2), (3) and (4) of 1959 Replacement Part enacted as 1957 c.632 28 (subsections (2), (3) and (4) of 306.040 enacted in lieu of 316.710); subsection (5) of 1959 Replacement Part derived from 1957 c.632 2; renumbered 305.040]
- 306.050 [Amended by 1959 c.492 4; renumbered 305.050]
- 306.060 [Renumbered 305.060]
- 306.070 [Renumbered 305.070]
- 306.080 [Renumbered 305.080]
- 306.090 [Renumbered 305.090]
- 306.100 [Renumbered 305.100]
- 306.110 [Renumbered 305.110]
- 306.111 [Formerly 306.130; repealed by 1983 c.605 6] SUPERVISION OF PROPERTY TAX ADMINISTRATION BY DEPARTMENT OF REVENUE
- 306.113 Legislative findings.
- Note: 306.113 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 306 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
- 306.115 General supervision over property tax system; correction of assessment rolls.
- 306.116 [1991 c.459 32a; 1995 c.650 66a; 1997 c.541 91,92; renumbered 305.288 in 1997]
- 306.120 Uniform methods of assessment; continuing study of equalization.
- 306.123 [1955 c.232 1; repealed by 1963 c.84 2]
- 306.125 Property tax appraisal program; maps, plats, standardized record systems for assessors and tax collectors.
- 306.126 Appraisal of industrial property by department; delegation to county assessors; rules.
- 306.127 [1955 c.230 1; repealed by 1963 c.225 2]
- 306.128 [1955 c.230 2; 1957 c.589 2; repealed by 1963 c.225 2]
- 306.129 [1957 c.589 3; 1975 c.789 11; 1977 c.884 5; repealed by 1977 c.884 32]
- 306.130 [Renumbered 306.111]
- 306.132 Oregon Land Information System Fund.
- Note: 306.132 and 306.135 were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 306 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
- 306.135 Base map system; Oregon Land Information System Advisory Committee.
- Note: See note under 306.132.
- 306.140 [Renumbered 305.120]
- 306.150 Inservice training for assessors and tax collectors.
- 306.152 Training session for pools for members of board of property tax appeals.
- 306.160 [Renumbered 305.160]
- 306.170 [Renumbered 305.170]
- 306.180 [Renumbered 305.615]
- 306.190 [Amended by 1955 c.610 3; renumbered 305.190]
- 306.200 [Renumbered 305.200]
- 306.210 [Renumbered 305.210]
- 306.220 Compliance of public officers with laws and orders affecting property taxes.
- 306.230 [Renumbered 305.055]
- 306.235 [1953 c.708 8; renumbered 306.805]
- 306.240 [Renumbered 305.605]
- 306.245 Standard forms for tax statement and personal property tax return.
- 306.250 [Renumbered 305.610]
- 306.255 Information for taxpayers concerning property taxes, appraisals and appeals.
- 306.260 [Renumbered 305.755]
- 306.265 Electronic filing of exemption and special assessment applications; rules.
- 306.270 [Renumbered 305.760]
- 306.280 [Renumbered 305.765]
- 306.290 [Renumbered 305.770]
- 306.300 [Renumbered 305.775]
- 306.310 [Renumbered 305.780]
- 306.320 [Renumbered 305.785]
- 306.330 [Renumbered 306.810]
- 306.340 [1953 c.310 2; renumbered 305.805] PROPERTY TAX EXPENDITURE FUNDING
- 306.350 Legislative findings and declarations.
- Note: 306.350 to 306.359 were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 306 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
- 306.353 Property tax expenditures to be funded.
- Note: See note under 306.350.
- 306.356 Property Tax Expenditure Funding Account.
- Note: See note under 306.350.
- 306.359 Procedures for determining property tax expenditure funding payments.
- Note: See note under 306.350.
- 306.410 [1953 c.211 1; renumbered 305.810]
- 306.420 [1953 c.211 2; renumbered 305.815]
- 306.430 [1955 c.772 2; repealed by 1957 c.528 8]
- 306.440 [1959 c.332 2,3; renumbered 305.820]
- 306.510 [1953 c.708 1; 1961 c.533 41; renumbered 306.547]
- 306.515 [1953 c.708 2; 1959 c.666 3; 1961 c.533 42; 1971 c.351 3; repealed by 1977 c.870 59]
- 306.520 [1953 c.708 3; 1965 c.6 9; repealed by 1977 c.870 59]
- 306.525 [1953 c.708 4; repealed by 1977 c.870 59]
- 306.530 [1953 c.708 5; 1961 c.533 43; repealed by 1977 c.870 59]
- 306.535 [1953 c.708 6; repealed by 1961 c.533 57]
- 306.537 [Formerly part of 306.545; repealed by 1977 c.870 59]
- 306.540 [1953 c.708 7; repealed by 1961 c.533 57]
- 306.545 [1953 c.708 9; 1955 c.264 1; 1961 c.533 44; part renumbered 306.537; 1963 c.423 4; 1967 c.78 1; 1973 c.305 10; 1975 c.381 3; repealed by 1977 c.870 59]
- 306.547 [Formerly 306.510; 1967 c.78 8; 1973 c.305 11; 1975 c.705 15; repealed by 1977 c.870 59]
- 306.550 [1953 c.708 10; repealed by 1961 c.533 57]
- 306.555 [1953 c.708 11; repealed by 1961 c.533 57]
- 306.560 [1953 c.708 12; 1961 c.533 45; 1963 c.542 1; 1973 c.305 12; repealed by 1977 c.870 59]
- 306.565 [1953 c.708 13; repealed by 1961 c.533 57]
- 306.570 [1953 c.708 15; 1957 c.325 1; repealed by 1961 c.533 57]
- 306.575 [1953 c.708 14; repealed by 1961 c.533 57]
- 306.580 [1953 c.708 17; 1961 c.533 46; repealed by 1977 c.870 59]
- 306.710 [1953 c.708 16; 1961 c.533 47; renumbered 305.105]
- 306.720 [1957 c.337 2,3; renumbered 305.150] MISCELLANEOUS PROVISIONS
- 306.805 Service of orders of department.
- 306.810 [Formerly 306.330; repealed by 1985 c.604 8]
- 306.815 Tax on transfer of real property prohibited; exceptions.
- 306.990 [Subsection (5) of 1959 Replacement Part enacted as 1953 c.211 3; 1955 c.610 4; renumbered 305.990] _______________
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