Oregon Revised Statutes (Tax Chapters)

ORS § 307.163

[1967 s.s

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In this chapter (40 sections)
  1. 307.115 · Property of nonprofit corporations held for public parks or…
  2. 307.118 · Wastewater and sewage treatment facilities
  3. 307.120 · Property owned or leased by municipalities, dock commissions,…
  4. 307.122 · [1987 c.583 §§3,7; repealed by 1991 c.459 §81]
  5. 307.123 · Property of strategic investment program eligible projects;…
  6. 307.125 · Property of forest protection agencies
  7. 307.126 · [2001 c.429 §2; 2015 c.23 §4; renumbered 308.671 in 2015]
  8. 307.127 · [1977 c.478 §1; 1979 c.689 §6; repealed by 1995 c.79 §119]
  9. 307.130 · Property of certain museums, volunteer fire departments and…
  10. 307.134 · Definition of fraternal organization
  11. 307.136 · Property of fraternal organizations
  12. 307.140 · Property of religious organizations; affordable housing
  13. 307.145 · Certain child care facilities, schools and student housing
  14. 307.147 · Senior services centers
  15. 307.150 · Property used for burial, cremation or alternative disposition
  16. 307.155 · When land exempt under ORS 97.660, 307.140 or 307.150…
  17. 307.157 · [2001 c.422 §4; repealed by 2024 c.52 §11]
  18. 307.158 · Continued exemption for former cemetery or crematory land…
  19. 307.160 · Property of public libraries
  20. 307.162 · Claiming exemption; late claims; notification of change to…
  21. 307.163 · [1967 s.s
  22. 307.164 · [1973 c.476 §2; repealed by 1977 c.884 §25 (307.166 enacted…
  23. 307.165 · [1961 c.598 §§2,3 (renumbered 307.169)]
  24. 307.166 · Property leased by exempt institution, organization or public…
  25. 307.168 · State land under lease
  26. 307.169 · [Formerly 307.165; 1991 c.459 §46; 1993 c.187 §24; repealed…
  27. 307.170 · [Amended by 1955 c.576 §2; 1961 c.543 §5; renumbered 307.162]
  28. 307.171 · Sports facility owned by large city
  29. 307.175 · Alternative energy systems and community solar projects
  30. 307.180 · Property of Indians
  31. 307.181 · Land acquired or owned by Indian tribe
  32. 307.182 · Federal land used by recreation facility operators under…
  33. 307.183 · Summer homes on federal land occupied under permit
  34. 307.184 · Summer homes on federal land occupied under lease
  35. 307.190 · Tangible personal property held for personal use;…
  36. 307.193 · [1969 c.605 §18; repealed by 1971 c.529 §37]
  37. 307.195 · Household furnishings owned by nonprofit organization…
  38. 307.197 · Equipment used for certain emergencies in navigable waters
  39. 307.200 · Public ways
  40. 307.203 · Mobile home or manufactured dwelling parks financed by…
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