Oregon Revised Statutes (Tax Chapters)

ORS § 307.126

[2001 c.429 §2; 2015 c.23 §4; renumbered 308.671 in 2015]

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In this chapter (40 sections)
  1. 307.040 · Property of the United States; certain electricity…
  2. 307.050 · Property of the United States held under contract of sale
  3. 307.060 · Property of the United States held under lease or other…
  4. 307.065 · [1965 c.298 §2; repealed by 2013 c.193 §1]
  5. 307.070 · Settled or claimed government land; improvements
  6. 307.080 · Mining claims
  7. 307.090 · Property of the state, counties and other municipal…
  8. 307.092 · Property of housing authority; exception
  9. 307.095 · State property rented for parking subject to ad valorem…
  10. 307.100 · Public property held by taxable owner under contract of…
  11. 307.107 · Property used for natural gas pipeline extension project
  12. 307.110 · Public property leased or rented by taxable owner; exceptions
  13. 307.111 · [2001 c.114 §10; repealed by 2017 c.315 §6]
  14. 307.112 · Property held under lease, sublease or lease-purchase by…
  15. 307.115 · Property of nonprofit corporations held for public parks or…
  16. 307.118 · Wastewater and sewage treatment facilities
  17. 307.120 · Property owned or leased by municipalities, dock commissions,…
  18. 307.122 · [1987 c.583 §§3,7; repealed by 1991 c.459 §81]
  19. 307.123 · Property of strategic investment program eligible projects;…
  20. 307.125 · Property of forest protection agencies
  21. 307.126 · [2001 c.429 §2; 2015 c.23 §4; renumbered 308.671 in 2015]
  22. 307.127 · [1977 c.478 §1; 1979 c.689 §6; repealed by 1995 c.79 §119]
  23. 307.130 · Property of certain museums, volunteer fire departments and…
  24. 307.134 · Definition of fraternal organization
  25. 307.136 · Property of fraternal organizations
  26. 307.140 · Property of religious organizations; affordable housing
  27. 307.145 · Certain child care facilities, schools and student housing
  28. 307.147 · Senior services centers
  29. 307.150 · Property used for burial, cremation or alternative disposition
  30. 307.155 · When land exempt under ORS 97.660, 307.140 or 307.150…
  31. 307.157 · [2001 c.422 §4; repealed by 2024 c.52 §11]
  32. 307.158 · Continued exemption for former cemetery or crematory land…
  33. 307.160 · Property of public libraries
  34. 307.162 · Claiming exemption; late claims; notification of change to…
  35. 307.163 · [1967 s.s
  36. 307.164 · [1973 c.476 §2; repealed by 1977 c.884 §25 (307.166 enacted…
  37. 307.165 · [1961 c.598 §§2,3 (renumbered 307.169)]
  38. 307.166 · Property leased by exempt institution, organization or public…
  39. 307.168 · State land under lease
  40. 307.169 · [Formerly 307.165; 1991 c.459 §46; 1993 c.187 §24; repealed…
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