Oregon Revised Statutes (Tax Chapters)
ORS § 308.281
[1981 c.364 §2; 1983 s.s
Official textoregonlegislature.gov
c.5 §5a; repealed by 1991 c.96 §13 and 1991 c.459 §183]
Source: view the official text
In this chapter (40 sections)
- 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- 308.237 · [1961 c.695 §1; repealed by 1963 c.577 §11]
- 308.238 · [1961 c.695 §2; repealed by 1963 c.577 §11]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- 308.253 · [1985 c.416 §2; 1991 c.459 §102; repealed by 2003 c.655 §143]
- 308.255 · [Amended by 1955 c.735 §7; repealed by 1957 c.342 §1 (308.256…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- 308.282 · [1957 c.324 §7; 1981 c.804 §47; repealed by 1991 c.459 §183]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- 308.287 · [1981 c.804 §44; repealed by 1983 s.s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- 308.292 · [1955 c.233 §1; 1957 c.542 §1; repealed by 1979 c.692 §13]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…
- 308.296 · Penalty for failure to file return reporting only personal…
- 308.297 · Personal property returns to note penalty for delinquency
- 308.300 · Penalty for neglecting to file real property or combined…
- 308.302 · Disposition of penalties
- 308.305 · [Repealed by 1955 c.610 §1]
- 308.309 · [1955 c.488 §1; 1957 c.541 §1; 1959 c.81 §1; renumbered…
- 308.310 · When list of persons issued electrical permits supplied
- 308.315 · [Repealed by 1955 c.610 §1]
- 308.316 · Examining witnesses, books and records; reference of matter…
- 308.320 · Oath of assessor upon completion of assessment roll
- 308.325 · [Repealed by 2017 c.28 §1]
- 308.330 · Duty of assessor to assess properly