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2025 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 306 - Property Taxation Generally
- Section 306.005 - Property tax law definitions applicable in charter counties.
- Section 306.006 [2003 c.655 §47b; repealed by 2019 c.585 §31]
- Section 306.010 [Amended by 1961 c.573 §1; renumbered 305.010]
- Section 306.020 [Amended by 1953 c.381 §4; renumbered 305.020]
- Section 306.030 [Renumbered 305.030]
- Section 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]
- Section 306.050 [Amended by 1959 c.492 §4; renumbered 305.050]
- Section 306.060 [Renumbered 305.060]
- Section 306.070 [Renumbered 305.070]
- Section 306.080 [Renumbered 305.080]
- Section 306.090 [Renumbered 305.090]
- Section 306.100 [Renumbered 305.100]
- Section 306.110 [Renumbered 305.110]
- Section 306.111 [Formerly 306.130; repealed by 1983 c.605 §6]
- Section 306.113 - Legislative findings.
- Section 306.115 - General supervision over property tax system; correction of assessment or tax rolls.
- Section 306.116 [1991 c.459 §32a; 1995 c.650 §66a; 1997 c.541 §91,92; renumbered 305.288 in 1997]
- Section 306.117 - Property tax services emergencies.
- Section 306.120 - Uniform methods of assessment and collection; continuing study of equalization.
- Section 306.123 [1955 c.232 §1; repealed by 1963 c.84 §2]
- Section 306.125 - Department of Revenue property tax appraisal programs; maintenance of record systems for assessors and tax collectors; county expense sharing agreements; Assessment and Taxation County Account.
- Section 306.126 - Appraisal of industrial property by department; delegation to county assessors; minimum duration; rules.
- Section 306.127 [1955 c.230 §1; repealed by 1963 c.225 §2]
- Section 306.128 [1955 c.230 §2; 1957 c.589 §2; repealed by 1963 c.225 §2]
- Section 306.129 [1957 c.589 §3; 1975 c.789 §11; 1977 c.884 §5; repealed by 1977 c.884 §32]
- Section 306.130 [Renumbered 306.111]
- Section 306.132 - Oregon Land Information System Fund.
- Section 306.135 - Base map system; Oregon Land Information System Advisory Committee.
- Section 306.140 [Renumbered 305.120]
- Section 306.150 - Inservice training for assessors and tax collectors.
- Section 306.152 - Training session for property value appeals board pools.
- Section 306.160 [Renumbered 305.160]
- Section 306.170 [Renumbered 305.170]
- Section 306.180 [Renumbered 305.615]
- Section 306.190 [Amended by 1955 c.610 §3; renumbered 305.190]
- Section 306.200 [Renumbered 305.200]
- Section 306.210 [Renumbered 305.210]
- Section 306.220 - Compliance of public officers with laws and orders affecting property taxes.
- Section 306.230 [Renumbered 305.055]
- Section 306.235 [1953 c.708 §8; renumbered 306.805]
- Section 306.240 [Renumbered 305.605]
- Section 306.245 - Standard forms for tax statement and personal property tax return.
- Section 306.250 [Renumbered 305.610]
- Section 306.255 - Information for taxpayers concerning property taxes, appraisals and appeals.
- Section 306.260 [Renumbered 305.755]
- Section 306.265 - Electronic filing of exemption and special assessment applications; rules.
- Section 306.270 [Renumbered 305.760]
- Section 306.280 [Renumbered 305.765]
- Section 306.290 [Renumbered 305.770]
- Section 306.300 [Renumbered 305.775]
- Section 306.310 [Renumbered 305.780]
- Section 306.320 [Renumbered 305.785]
- Section 306.330 [Renumbered 306.810]
- Section 306.340 [1953 c.310 §2; renumbered 305.805]
- Section 306.350 - Legislative findings and declarations.
- Section 306.353 - Property tax expenditures to be funded.
- Section 306.356 - Property Tax Expenditure Funding Account.
- Section 306.359 - Procedures for determining property tax expenditure funding payments.
- Section 306.410 [1953 c.211 §1; renumbered 305.810]
- Section 306.420 [1953 c.211 §2; renumbered 305.815]
- Section 306.430 [1955 c.772 §2; repealed by 1957 c.528 §8]
- Section 306.440 [1959 c.332 §§2,3; renumbered 305.820]
- Section 306.510 [1953 c.708 §1; 1961 c.533 §41; renumbered 306.547]
- Section 306.515 [1953 c.708 §2; 1959 c.666 §3; 1961 c.533 §42; 1971 c.351 §3; repealed by 1977 c.870 §59]
- Section 306.520 [1953 c.708 §3; 1965 c.6 §9; repealed by 1977 c.870 §59]
- Section 306.525 [1953 c.708 §4; repealed by 1977 c.870 §59]
- Section 306.530 [1953 c.708 §5; 1961 c.533 §43; repealed by 1977 c.870 §59]
- Section 306.535 [1953 c.708 §6; repealed by 1961 c.533 §57]
- Section 306.537 [Formerly part of 306.545; repealed by 1977 c.870 §59]
- Section 306.540 [1953 c.708 §7; repealed by 1961 c.533 §57]
- Section 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]
- Section 306.547 [Formerly 306.510; 1967 c.78 §8; 1973 c.305 §11; 1975 c.705 §15; repealed by 1977 c.870 §59]
- Section 306.550 [1953 c.708 §10; repealed by 1961 c.533 §57]
- Section 306.555 [1953 c.708 §11; repealed by 1961 c.533 §57]
- Section 306.560 [1953 c.708 §12; 1961 c.533 §45; 1963 c.542 §1; 1973 c.305 §12; repealed by 1977 c.870 §59]
- Section 306.565 [1953 c.708 §13; repealed by 1961 c.533 §57]
- Section 306.570 [1953 c.708 §15; 1957 c.325 §1; repealed by 1961 c.533 §57]
- Section 306.575 [1953 c.708 §14; repealed by 1961 c.533 §57]
- Section 306.580 [1953 c.708 §17; 1961 c.533 §46; repealed by 1977 c.870 §59]
- Section 306.710 [1953 c.708 §16; 1961 c.533 §47; renumbered 305.105]
- Section 306.720 [1957 c.337 §§2,3; renumbered 305.150]
- Section 306.805 - Service of orders of department.
- Section 306.810 [Formerly 306.330; repealed by 1985 c.604 §8]
- Section 306.815 - Tax on transfer of real property prohibited; exceptions.
- Section 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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