Oregon Revised Statutes (Tax Chapters)
ORS § 308.239
[1965 c.622 §1; 1967 c.633 §1; renumbered 308.345]
Official textoregonlegislature.gov
Source: view the official text
In this chapter (40 sections)
- 308.205 · Real market value defined; rules
- 308.207 · Computation of real market value for taxing or bonding…
- 308.210 · Assessing property; record as assessment roll; changes in…
- 308.212 · Requirement for property owner to file address
- 308.215 · Contents of assessment roll; rules
- 308.217 · Form of assessment and tax rolls; obtaining descriptions of…
- 308.219 · Assessment and tax rolls; preparation; contents; availability…
- 308.220 · [Amended by 1957 c.324 §3; repealed by 1965 c.344 §2…
- 308.221 · [1965 c.344 §5 (308.217, 308.219 and 308.221 enacted in lieu…
- 308.225 · Boundary changes; procedure
- 308.229 · [1989 c.887 §10; 1991 c.459 §95; 1993 c.703 §3; 1997 c.541…
- 308.230 · [Repealed by 1969 c.454 §2]
- 308.231 · Only registered appraisers to appraise real property
- 308.232 · Property to be valued at 100 percent real market value and…
- 308.233 · Use of sales data for physical appraisal
- 308.234 · Record of last appraisal; Department of Revenue to approve…
- 308.235 · Valuation of real property
- 308.236 · Land values to reflect presence of roads; roads not assessed;…
- 308.237 · [1961 c.695 §1; repealed by 1963 c.577 §11]
- 308.238 · [1961 c.695 §2; repealed by 1963 c.577 §11]
- 308.239 · [1965 c.622 §1; 1967 c.633 §1; renumbered 308.345]
- 308.240 · Description of real property; assessment to “unknown owners”;…
- 308.242 · Assessor’s authority to change roll after September 25…
- 308.245 · Maps; taxpayers’ index
- 308.250 · Valuation and assessment of personal property; property not…
- 308.253 · [1985 c.416 §2; 1991 c.459 §102; repealed by 2003 c.655 §143]
- 308.255 · [Amended by 1955 c.735 §7; repealed by 1957 c.342 §1 (308.256…
- 308.256 · Assessment, taxation and exemption of watercraft and…
- 308.260 · Watercraft used for reduction or processing of deep-sea fish;…
- 308.270 · Public lands sold or contracted to be sold to be placed on…
- 308.275 · Use of reproduction cost or prices and costs in determining…
- 308.280 · [Amended by 1953 c.179 §2; 1967 c.78 §3; 1967 c.293 §9; 1969…
- 308.281 · [1981 c.364 §2; 1983 s.s
- 308.282 · [1957 c.324 §7; 1981 c.804 §47; repealed by 1991 c.459 §183]
- 308.285 · Requiring taxpayer to furnish list of taxable property
- 308.287 · [1981 c.804 §44; repealed by 1983 s.s
- 308.289 · [1981 c.804 §46; 1983 s.s
- 308.290 · Returns; personal property; exception; real property;…
- 308.292 · [1955 c.233 §1; 1957 c.542 §1; repealed by 1979 c.692 §13]
- 308.295 · Penalties for failure to file real property or combined…