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Oregon Revised Statutes (Tax Chapters)

ORS § 308.230

[Repealed by 1969 c.454 §2]

Official textoregonlegislature.gov

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In this chapter (40 sections)
  1. 308.150 · [1983 c.307 §3; renumbered 223.327 in 1987]
  2. 308.151 · Certain cities authorized to define “area” as city by…
  3. 308.153 · New property and new improvements to property
  4. 308.156 · Subdivision or partition; rezoning; omitted property;…
  5. 308.159 · Lot line adjustments
  6. 308.162 · Property tax account modifications
  7. 308.165 · [1983 c.259 §1; renumbered 223.132 in 1987]
  8. 308.166 · Ordering provisions when property is subject to multiple…
  9. 308.170 · [1983 c.259 §2; renumbered 223.878 in 1987]
  10. 308.205 · Real market value defined; rules
  11. 308.207 · Computation of real market value for taxing or bonding…
  12. 308.210 · Assessing property; record as assessment roll; changes in…
  13. 308.212 · Requirement for property owner to file address
  14. 308.215 · Contents of assessment roll; rules
  15. 308.217 · Form of assessment and tax rolls; obtaining descriptions of…
  16. 308.219 · Assessment and tax rolls; preparation; contents; availability…
  17. 308.220 · [Amended by 1957 c.324 §3; repealed by 1965 c.344 §2…
  18. 308.221 · [1965 c.344 §5 (308.217, 308.219 and 308.221 enacted in lieu…
  19. 308.225 · Boundary changes; procedure
  20. 308.229 · [1989 c.887 §10; 1991 c.459 §95; 1993 c.703 §3; 1997 c.541…
  21. 308.230 · [Repealed by 1969 c.454 §2]
  22. 308.231 · Only registered appraisers to appraise real property
  23. 308.232 · Property to be valued at 100 percent real market value and…
  24. 308.233 · Use of sales data for physical appraisal
  25. 308.234 · Record of last appraisal; Department of Revenue to approve…
  26. 308.235 · Valuation of real property
  27. 308.236 · Land values to reflect presence of roads; roads not assessed;…
  28. 308.237 · [1961 c.695 §1; repealed by 1963 c.577 §11]
  29. 308.238 · [1961 c.695 §2; repealed by 1963 c.577 §11]
  30. 308.239 · [1965 c.622 §1; 1967 c.633 §1; renumbered 308.345]
  31. 308.240 · Description of real property; assessment to “unknown owners”;…
  32. 308.242 · Assessor’s authority to change roll after September 25…
  33. 308.245 · Maps; taxpayers’ index
  34. 308.250 · Valuation and assessment of personal property; property not…
  35. 308.253 · [1985 c.416 §2; 1991 c.459 §102; repealed by 2003 c.655 §143]
  36. 308.255 · [Amended by 1955 c.735 §7; repealed by 1957 c.342 §1 (308.256…
  37. 308.256 · Assessment, taxation and exemption of watercraft and…
  38. 308.260 · Watercraft used for reduction or processing of deep-sea fish;…
  39. 308.270 · Public lands sold or contracted to be sold to be placed on…
  40. 308.275 · Use of reproduction cost or prices and costs in determining…
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