Oregon Revised Statutes (Tax Chapters)

ORS § 308.165

[1983 c.259 §1; renumbered 223.132 in 1987]

Official textoregonlegislature.gov

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.

In this chapter (40 sections)
  1. 308.062 · Action by department when appraisals not being conducted as…
  2. 308.065 · Administering of oaths by assessors and deputies
  3. 308.105 · Personal property
  4. 308.110 · [Repealed by 1957 c.342 §1 (308.256 enacted in lieu of…
  5. 308.115 · Minerals, coal, oil, gas or other severable interests owned…
  6. 308.120 · Partnership property; liability of either partner for whole…
  7. 308.125 · Undivided interest; assessment; ownership of less than one…
  8. 308.130 · Undivided estate of decedent; liability for whole tax; right…
  9. 308.135 · Trustee or personal representative separately assessed;…
  10. 308.140 · [1983 c.307 §1; renumbered 223.317 in 1987]
  11. 308.142 · “Property” and “property tax account” defined
  12. 308.145 · [1983 c.307 §2; renumbered 223.322 in 1987]
  13. 308.146 · Determination of maximum assessed value and assessed value;…
  14. 308.149 · Definitions for ORS 308.149 to 308.166
  15. 308.150 · [1983 c.307 §3; renumbered 223.327 in 1987]
  16. 308.151 · Certain cities authorized to define “area” as city by…
  17. 308.153 · New property and new improvements to property
  18. 308.156 · Subdivision or partition; rezoning; omitted property;…
  19. 308.159 · Lot line adjustments
  20. 308.162 · Property tax account modifications
  21. 308.165 · [1983 c.259 §1; renumbered 223.132 in 1987]
  22. 308.166 · Ordering provisions when property is subject to multiple…
  23. 308.170 · [1983 c.259 §2; renumbered 223.878 in 1987]
  24. 308.205 · Real market value defined; rules
  25. 308.207 · Computation of real market value for taxing or bonding…
  26. 308.210 · Assessing property; record as assessment roll; changes in…
  27. 308.212 · Requirement for property owner to file address
  28. 308.215 · Contents of assessment roll; rules
  29. 308.217 · Form of assessment and tax rolls; obtaining descriptions of…
  30. 308.219 · Assessment and tax rolls; preparation; contents; availability…
  31. 308.220 · [Amended by 1957 c.324 §3; repealed by 1965 c.344 §2…
  32. 308.221 · [1965 c.344 §5 (308.217, 308.219 and 308.221 enacted in lieu…
  33. 308.225 · Boundary changes; procedure
  34. 308.229 · [1989 c.887 §10; 1991 c.459 §95; 1993 c.703 §3; 1997 c.541…
  35. 308.230 · [Repealed by 1969 c.454 §2]
  36. 308.231 · Only registered appraisers to appraise real property
  37. 308.232 · Property to be valued at 100 percent real market value and…
  38. 308.233 · Use of sales data for physical appraisal
  39. 308.234 · Record of last appraisal; Department of Revenue to approve…
  40. 308.235 · Valuation of real property
Full table of contents →