Oregon Revised Statutes (Tax Chapters)

ORS § 308.110

[Repealed by 1957 c.342 §1 (308.256 enacted in lieu of 308.110 and 308.255)]

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In this chapter (40 sections)
  1. 308.005 · “Assessor” includes deputy
  2. 308.007 · Definitions
  3. 308.010 · Registered appraiser requirements; revocation; continuing…
  4. 308.015 · Alternate qualifications for registered appraisers
  5. 308.020 · [1973 c.345 §2; 1989 c.267 §1; 1991 c.459 §83; 1993 c.650 §1;…
  6. 308.025 · [1977 c.884 §29; 1977 c.892 §54; 1981 c.720 §14; 1983 c.826…
  7. 308.027 · [1983 c.471 §1; repealed by 2003 c.169 §11]
  8. 308.030 · Penalty for failure to file certain statements within time…
  9. 308.050 · Assessor’s annual report on property appraisal program
  10. 308.055 · Special assessor appointed if assessor fails to act
  11. 308.057 · Continuing education of county assessors required; effect of…
  12. 308.059 · Qualifications of managerial employees of assessor
  13. 308.060 · [Amended by 1955 c.575 §4; repealed by 1967 c.316 §3]
  14. 308.061 · [1967 c.316 §2(1),(3); 1977 c.193 §1; 1991 c.459 §87;…
  15. 308.062 · Action by department when appraisals not being conducted as…
  16. 308.065 · Administering of oaths by assessors and deputies
  17. 308.105 · Personal property
  18. 308.110 · [Repealed by 1957 c.342 §1 (308.256 enacted in lieu of…
  19. 308.115 · Minerals, coal, oil, gas or other severable interests owned…
  20. 308.120 · Partnership property; liability of either partner for whole…
  21. 308.125 · Undivided interest; assessment; ownership of less than one…
  22. 308.130 · Undivided estate of decedent; liability for whole tax; right…
  23. 308.135 · Trustee or personal representative separately assessed;…
  24. 308.140 · [1983 c.307 §1; renumbered 223.317 in 1987]
  25. 308.142 · “Property” and “property tax account” defined
  26. 308.145 · [1983 c.307 §2; renumbered 223.322 in 1987]
  27. 308.146 · Determination of maximum assessed value and assessed value;…
  28. 308.149 · Definitions for ORS 308.149 to 308.166
  29. 308.150 · [1983 c.307 §3; renumbered 223.327 in 1987]
  30. 308.151 · Certain cities authorized to define “area” as city by…
  31. 308.153 · New property and new improvements to property
  32. 308.156 · Subdivision or partition; rezoning; omitted property;…
  33. 308.159 · Lot line adjustments
  34. 308.162 · Property tax account modifications
  35. 308.165 · [1983 c.259 §1; renumbered 223.132 in 1987]
  36. 308.166 · Ordering provisions when property is subject to multiple…
  37. 308.170 · [1983 c.259 §2; renumbered 223.878 in 1987]
  38. 308.205 · Real market value defined; rules
  39. 308.207 · Computation of real market value for taxing or bonding…
  40. 308.210 · Assessing property; record as assessment roll; changes in…
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