There is a newer version of the Oregon Revised Statutes
2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 307
- 307.010 Definition of real property and land ; timber and mineral interests in real property.
- 307.020 Definition of personal property ; inapplicability to certain utilities.
- 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.
- 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; deduction for restricted use.
- 307.065 Property of the United States in possession of contractor under federal defense or space contract.
- 307.070 Settled or claimed government land; improvements.
- 307.080 Mining claims.
- 307.090 Property of the state, counties and other municipal corporations; payments in lieu of taxes on city-owned electric utility property.
- 307.092 Property of housing authority; exception.
- 307.095 State property rented for parking subject to ad valorem taxation; computation.
- 307.100 Public property held by taxable owner under contract of purchase.
- 307.107 Property used for natural gas pipeline extension project.
- Note: 307.107 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 307 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
- 307.110 Public property leased or rented by taxable owner; exceptions.
- 307.111 Property of shipyard used for ship repair, layup, conversion or construction.
- Note: Section 3, chapter 337, Oregon Laws 1995, provides:
- Sec. 3.
- 307.112 Property held under lease, sublease or lease-purchase by institution, organization or public body other than state.
- Note: Section 4, chapter 655, Oregon Laws 2011, provides:
- Sec. 4.
- 307.115 Property of nonprofit corporations held for public parks or recreation purposes.
- 307.118 Wastewater and sewage treatment facilities.
- Note: Sections 1 to 4, chapter 256, Oregon Laws 2001, provide:
- Sec. 1.
- Sec. 2.
- Sec. 3.
- Sec. 4.
- 307.120 Property owned or leased by municipalities, dock commissions, airport districts or ports; exception; payments in lieu of taxes to school districts.
- 307.122 [1987 c.583 3,7; repealed by 1991 c.459 81]
- 307.123 Property of strategic investment program eligible projects; rules.
- 307.125 Property of forest protection agencies.
- 307.126 Federal Communications Commission licenses.
- 307.127 [1977 c.478 1; 1979 c.689 6; repealed by 1995 c.79 119] (Institutional, Religious, Fraternal, Interment Properties)
- 307.130 Property of art museums, volunteer fire departments or literary, benevolent, charitable and scientific institutions.
- 307.134 Definition of fraternal organization.
- 307.136 Property of fraternal organizations.
- 307.140 Property of religious organizations.
- 307.145 Certain child care facilities, schools and student housing.
- 307.147 Senior services centers.
- 307.150 Burial and crematory property.
- 307.155 When property exempt under ORS 97.660, 307.140 or 307.150 taxable; lien.
- Note: 307.155 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 307 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
- 307.157 Cemetery land acquired by eleemosynary or charitable institution; potential additional taxes.
- Note: Section 5, chapter 422, Oregon Laws 2001, provides:
- Sec. 5.
- 307.160 Property of public libraries.
- 307.162 Claiming exemption; late claims; notification of change to nonexempt use.
- Note: See note under 307.112.
- 307.163 [1967 s.s. c.9 3; repealed by 1977 c.884 32]
- 307.164 [1973 c.476 2; repealed by 1977 c.884 25 (307.166 enacted in lieu of 307.164)]
- 307.165 [1961 c.598 2,3 (renumbered 307.169)] (Leased Public or Institutional Property)
- 307.166 Property leased by exempt institution, organization or public body to another exempt institution, organization or public body.
- Note: See note under 307.112.
- 307.168 State land under lease.
- 307.169 [Formerly 307.165; 1991 c.459 46; 1993 c.187 24; repealed by 1995 c.748 9]
- 307.170 [Amended by 1955 c.576 2; 1961 c.543 5; renumbered 307.162]
- 307.171 Sports facility owned by large city.
- 307.175 Alternative energy systems.
- Note: Section 4, chapter 656, Oregon Laws 2011, provides:
- Sec. 4.
- Note: 307.175 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 307 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation. (Indian Properties)
- 307.180 Property of Indians.
- 307.181 Land acquired by tribe within ancient tribal boundaries.
- 307.182 Federal land used by recreation facility operators under permit.
- Note: Section 4, chapter 405, Oregon Laws 1981, provides:
- Sec. 4.
- Note: 307.182 to 307.184 were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 307 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
- 307.183 Summer homes on federal land occupied under permit.
- Note: See second note under 307.182.
- 307.184 Summer homes on federal land occupied under lease.
- Note: See second note under 307.182. (Personal Property)
- 307.190 Tangible personal property held for personal use; inapplicability to property required to be registered, floating homes, boathouses and manufactured structures.
- 307.193 [1969 c.605 18; repealed by 1971 c.529 37]
- 307.195 Household furnishings owned by nonprofit organization furnishing housing for students attending institutions of higher education.
- 307.197 Equipment used for certain emergencies in navigable waters.
- 307.200 Public ways.
- 307.203 Mobile home or manufactured dwelling parks financed by Housing and Community Services Department revenue bonds.
- Note: 307.203 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 307 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation. (Railroad Properties)
- 307.205 Property of railroad temporarily used for public alternate transportation.
- 307.210 Property of nonprofit mutual or cooperative water associations; disqualification; application.
- 307.215 [1981 c.533 21; renumbered 305.823 in 2001] (Telephone Services)
- 307.220 Property of nonprofit mutual or cooperative telephone associations.
- 307.230 Telephonic properties of persons not engaged in public telephone service.
- 307.240 Department of Revenue action required for telephone association and telephonic property exemptions.
- 307.241 Policy.
- 307.242 Property of nonprofit corporation providing housing to elderly persons; necessity of filing claim to secure exemption.
- 307.243 Property to which exemption applies.
- 307.244 Funded exemption; computation of rate of levy by county assessor; payments to county by department; proration.
- 307.245 Denial of exemption for failure to reflect exemption by rent reduction.
- 307.250 Property of veterans or surviving spouses.
- 307.260 Claiming exemption; alternative procedure for surviving spouse.
- 307.262 Tax years for which exemption may be claimed upon receipt of federal certification of disability; procedure; refund.
- 307.270 Property to which exemption of ORS 307.250 applies.
- 307.280 Effect of exemption under ORS 307.250 on prior tax levied.
- 307.283 Homesteads of unmarried surviving spouses of veterans of Civil War or Spanish War.
- 307.285 [1981 c.530 2; 1982 s.s.1 c.33 5; repealed by 1991 c.459 81] (Active Duty Military Service)
- 307.286 Homestead exemption.
- 307.289 Claiming homestead exemption; alternative procedures following death of person qualifying for exemption.
- 307.290 [Repealed by 1977 c.113 2]
- 307.300 [Amended by 1967 c.293 31; 1981 c.530 6; renumbered 307.283 in 2005]
- 307.310 [Renumbered 307.035] (Deciduous Plants; Agricultural Products)
- 307.315 Nursery stock.
- 307.320 Deciduous trees, shrubs, plants, crops, cultured Christmas trees or hardwood on agricultural land.
- 307.325 Agricultural products in possession of farmer.
- 307.330 Commercial facilities under construction.
- 307.340 Filing proof for cancellation of assessment; abatement.
- 307.345 [1965 c.615 19; 1969 c.493 78; repealed by 1971 c.747 21]
- 307.347 [1965 c.615 16; repealed by 1971 c.747 21]
- 307.350 [1963 c.569 3; 1963 s.s. c.4 2; 1965 c.615 22; 1969 c.578 1; repealed by 1971 c.747 21]
- 307.355 [1963 c.569 2; 1963 s.s. c.4 1; repealed by 1965 c.615 27]
- 307.356 [1965 c.615 17; repealed by 1971 c.747 21]
- 307.360 [1963 c.569 4; 1965 c.615 23; 1969 c.562 2; repealed by 1971 c.747 21]
- 307.362 [1965 c.615 18; repealed by 1971 c.747 21]
- 307.365 [1963 c.569 5; repealed by 1971 c.747 21]
- 307.366 [1969 c.562 3; repealed by 1971 c.747 21] (Nonprofit Homes for Elderly Persons)
- 307.370 Property of nonprofit homes for elderly persons; limitation on lessee.
- 307.375 Type of corporation to which exemption under ORS 307.370 applicable.
- 307.380 Claiming exemption under ORS 307.370.
- 307.385 Credit to resident s account with share of tax exemption; denial of exemption if credit not given.
- 307.390 Mobile field incinerators.
- 307.391 Field burning smoke management equipment.
- 307.394 Farm machinery and equipment; personal property used in farm operations; limitation.
- 307.395 [1971 c.141 1,2; 1983 c.740 87; repealed by 1991 c.459 81]
- 307.397 Certain machinery and equipment used in agricultural, aquacultural or fresh shell egg industry operations.
- 307.398 Irrigation equipment.
- 307.400 Inventory.
- 307.402 Beverage containers.
- 307.405 Pollution control facilities; qualifications; expiration; revocation; limitations.
- 307.420 Filing claim and environmental certificate for exemption; annual statements of ownership.
- 307.430 Correction of assessment and tax rolls; termination of exemption.
- 307.450 Certain beach lands.
- 307.453 Findings.
- 307.455 Definitions; application for exemption; exemption.
- Note: Section 7, chapter 637, Oregon Laws 2005, provides:
- Sec. 7.
- Note: Section 2, chapter 656, Oregon Laws 2011, provides:
- Sec. 2.
- 307.457 Certification of eligibility of machinery and equipment.
- 307.459 Rules.
- 307.460 [1973 c.822 1; 1979 c.105 1; 1983 c.634 1; 1987 c.756 17; 1991 c.459 60; 1995 c.650 75; 1997 c.170 22,23; 1997 c.271 5,6; 1997 c.325 23,24; 1997 c.541 122,123; 1997 c.600 6,7; 1999 c.21 15; renumbered 307.471 in 2007] (Egg Processing Equipment)
- 307.462 Definitions; application for exemption.
- Note: Section 75, chapter 843, Oregon Laws 2007, provides:
- Sec. 75.
- 307.464 Certification of eligibility of machinery and equipment.
- 307.466 Exemption limited to taxes of district adopting ORS 307.462; rules.
- 307.470 [1973 c.486 1; repealed by 1979 c.692 13] (Student Housing)
- 307.471 Student housing exempt from school district taxes; application procedure; disqualification.
- 307.475 Hardship relief for failure to file for exemption, cancellation of assessment or redetermination of value.
- 307.480 Definitions for ORS 307.480 to 307.510.
- 307.485 Farm labor camp and child care facility property.
- 307.490 Payments in lieu of taxes; disposition of moneys received.
- 307.495 Claiming exemption.
- 307.500 Transmittal of claim to department and other agencies; health code compliance.
- 307.505 Inspection of farm labor camps; failure to comply with health code.
- 307.510 Appeal to tax court by taxpayer.
- 307.515 Definitions for ORS 307.515 to 307.523.
- 307.517 Criteria for exemption.
- 307.518 Alternative criteria for exemption.
- 307.519 Exemption limited to tax levy of governing body that adopts ORS 307.515 to 307.523; exception.
- 307.521 Application for exemption; policies for approving application.
- 307.523 Time for filing application; certification of exemption.
- 307.525 Action against landlord for failure to reduce rent.
- 307.527 Ordinance approving or disapproving application; application fee.
- 307.529 Notice of proposed termination of exemption; grounds; ordinance terminating exemption.
- 307.530 Termination if property held for future development or other purpose.
- 307.531 Termination of exemption without notice; grounds; additional taxes after termination.
- 307.533 Review; correction of tax rolls; payment of tax after exemption terminates.
- 307.535 Extension of deadline for completion; exception to imposition of additional taxes.
- 307.537 Application.
- 307.540 Definitions for ORS 307.540 to 307.548.
- Note: Section 6, chapter 660, Oregon Laws 1985, provides:
- Sec. 6.
- 307.541 Nonprofit corporation low income housing; criteria for exemption.
- Note: See note under 307.540.
- 307.543 Exemption limited to levy of governing body adopting ORS 307.540 to 307.548; exception.
- Note: See note under 307.540.
- 307.545 Application for exemption.
- Note: See note under 307.540.
- 307.547 Determination of eligibility; notice to county assessor.
- Note: See note under 307.540.
- 307.548 Termination of exemption.
- Note: See note under 307.540.
- 307.550 [1983 c.786 10; 1991 c.459 70; 1997 c.541 134; repealed by 2001 c.114 16]
- 307.560 [1983 c.786 11; 1991 c.459 71; 1999 c.314 63; repealed by 2001 c.114 16] (Property of Industry Apprenticeship or Training Trust)
- 307.580 Property of industry apprenticeship or training trust.
- 307.600 Legislative findings.
- 307.603 Definitions for ORS 307.600 to 307.637.
- Note: Section 5, chapter 266, Oregon Laws 2011, provides:
- Sec. 5.
- 307.605 [1975 c.428 1; 1979 c.425 1; 1989 c.1051 1; 1995 c.596 2; 1999 c.808 2; 2003 c.457 2; renumbered 307.603 in 2005]
- 307.606 Exemption limited to tax levy of city or county that adopts ORS 307.600 to 307.637; designated areas; public hearings; standards and guidelines for considering applications.
- 307.609 Applicability of ORS 307.600 to 307.637 in cities and certain counties.
- 307.610 [1975 c.428 3; 1979 c.425 2; 1983 c.493 1; 1989 c.1051 2; 1991 c.459 72; 1995 c.596 3; 1997 c.325 27; 1999 c.808 3; 2003 c.457 3; renumbered 307.606 in 2005]
- 307.612 Duration of exemption; exclusions.
- Note: See note under 307.603.
- 307.615 City or county to provide application forms; contents of application form; filing deadline; revision of application.
- 307.618 City or county findings required for approval.
- Note: See note under 307.603.
- 307.620 [1975 c.428 4; 1989 c.1051 3; 1995 c.596 4; 1999 c.808 4; 2003 c.457 4; renumbered 307.609 in 2005]
- 307.621 Approval or denial of applications; city or county to state in writing reasons for denial of exemption; application fees.
- 307.624 Termination of exemption for failure to complete construction or noncompliance; notice.
- 307.627 Termination of exemption.
- 307.630 [1975 c.428 5; 1979 c.425 3; 1989 c.1051 3a; 1991 c.459 73; 1995 c.596 5; 1997 c.541 136; 1999 c.808 5; 2003 c.457 5; renumbered 307.612 in 2005]
- 307.631 Review of denial of application or termination of exemption; correction of assessment and tax rolls; owner s appeal of valuation; effective date of termination of exemption.
- 307.634 Extension of deadline for completion of construction, addition or conversion.
- 307.637 Deadlines for actions required for exemption.
- Note: Sections 4, 5 and 9, chapter 29, Oregon Laws 2010, provide:
- Sec. 4.
- Sec. 5.
- Sec. 9.
- 307.640 [1975 c.428 6; 1991 c.459 74; 1995 c.596 6; 1997 c.541 138; renumbered 307.615 in 2005]
- 307.650 [1975 c.428 7; 1995 c.278 37; 1995 c.596 7; 1999 c.808 6; 2003 c.457 6; 2005 c.94 41; renumbered 307.618 in 2005] (Single-Unit Housing)
- 307.651 Definitions for ORS 307.651 to 307.687.
- 307.654 Legislative findings.
- 307.657 Local government action to designate distressed areas; scope of exemption; standards and guidelines.
- 307.660 [1975 c.428 8; 1995 c.596 8; renumbered 307.621 in 2005]
- 307.661 Median sales price.
- 307.664 Exemption; limitations.
- 307.667 Application for exemption.
- 307.670 [1975 c.428 9; 1979 c.425 4; 1981 c.697 6; 1983 c.493 2; 1989 c.1051 4; 1991 c.459 75; 1995 c.596 9; renumbered 307.624 in 2005]
- 307.671 Approval criteria.
- 307.674 Application, approval and denial procedures; filing with assessor; fee.
- 307.675 [1981 c.697 5; 1987 c.158 45; 1987 c.459 33; 1991 c.459 76; 1999 c.808 7; 2003 c.457 7; renumbered 307.627 in 2005]
- 307.677 Extension of construction period; effect of destruction of property.
- 307.680 [1975 c.428 10; 1991 c.459 77; 1995 c.596 10; 1997 c.541 141; renumbered 307.631 in 2005]
- 307.681 Exemption termination for failure to meet requirements; procedures.
- 307.684 Immediate termination of exemption; additional tax.
- 307.687 Review of denial of application; procedures following termination of exemption; correction of tax roll; additional tax.
- 307.690 [1975 c.428 11; 1979 c.425 5; 1983 c.493 3; 1989 c.1051 5; 1991 c.459 78; 1995 c.596 11; 1997 c.325 29; renumbered 307.634 in 2005]
- 307.691 [1995 c.596 13; 1997 c.541 143; 1999 c.808 8; 2003 c.457 8; 2005 c.176 1; renumbered 307.637 in 2005]
- 307.700 [1979 c.561 1; repealed by 1993 c.475 3]
- 307.701 [1993 c.475 2; 1997 c.541 144; repealed by 1993 c.475 4]
- 307.705 [1979 c.561 2; 1991 c.459 79; repealed by 1993 c.475 3] (Rural Health Care Facilities)
- 307.804 Rural health care facilities; claim procedures; duration of exemption.
- 307.806 Exemption limited to taxes of district adopting ORS 307.804; procedures.
- 307.808 Findings and declarations.
- 307.810 [1959 c.659 1; repealed by 1979 c.692 13]
- 307.811 Essential community provider long term care facilities.
- 307.815 Exemption limited to taxes of district adopting ORS 307.811.
- 307.818 Beach access sites; claim procedures.
- 307.820 [1959 c.659 2; 1965 c.395 1; repealed by 1979 c.692 13]
- 307.821 Disqualification; additional taxes.
- 307.824 Findings and declarations.
- 307.827 Environmentally sensitive logging equipment.
- 307.830 [1959 c.659 3; repealed by 1979 c.692 13]
- 307.831 Skyline and swing yarders.
- 307.835 Cargo containers.
- Note: Section 2, chapter 783, Oregon Laws 1979, provides:
- Sec. 2.
- Note: 307.835 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 307 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
- 307.840 [1959 c.659 4; repealed by 1979 c.692 13] VERTICAL HOUSING DEVELOPMENT ZONES
- 307.841 Definitions for ORS 307.841 to 307.867.
- 307.844 Zone designation; application; special district election to not participate in zone.
- 307.847 Approval or disapproval of application.
- 307.850 [1965 c.278 1; 1993 c.70 1; 1997 c.499 1; renumbered 285A.325 in 1997]
- 307.851 Criteria for designation of zone; notice to county assessor.
- 307.854 Acquisition, disposition and development of real property within zone.
- 307.857 Application for exemption; review; certification; fees.
- Note: Section 11, chapter 119, Oregon Laws 2005, provides:
- Sec. 11.
- Note: Section 13, chapter 119, Oregon Laws 2005, provides:
- Sec. 13.
- 307.861 Monitoring of certified projects; decertification.
- 307.864 Partial property tax exemption; disqualification.
- 307.867 Termination of zone; effect of termination.
- 307.990 Penalties.
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