Oregon Revised Statutes (Tax Chapters)

ORS § 308.292

[1955 c.233 §1; 1957 c.542 §1; repealed by 1979 c.692 §13]

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In this chapter (40 sections)
  1. 308.237 · [1961 c.695 §1; repealed by 1963 c.577 §11]
  2. 308.238 · [1961 c.695 §2; repealed by 1963 c.577 §11]
  3. 308.239 · [1965 c.622 §1; 1967 c.633 §1; renumbered 308.345]
  4. 308.240 · Description of real property; assessment to “unknown owners”;…
  5. 308.242 · Assessor’s authority to change roll after September 25…
  6. 308.245 · Maps; taxpayers’ index
  7. 308.250 · Valuation and assessment of personal property; property not…
  8. 308.253 · [1985 c.416 §2; 1991 c.459 §102; repealed by 2003 c.655 §143]
  9. 308.255 · [Amended by 1955 c.735 §7; repealed by 1957 c.342 §1 (308.256…
  10. 308.256 · Assessment, taxation and exemption of watercraft and…
  11. 308.260 · Watercraft used for reduction or processing of deep-sea fish;…
  12. 308.270 · Public lands sold or contracted to be sold to be placed on…
  13. 308.275 · Use of reproduction cost or prices and costs in determining…
  14. 308.280 · [Amended by 1953 c.179 §2; 1967 c.78 §3; 1967 c.293 §9; 1969…
  15. 308.281 · [1981 c.364 §2; 1983 s.s
  16. 308.282 · [1957 c.324 §7; 1981 c.804 §47; repealed by 1991 c.459 §183]
  17. 308.285 · Requiring taxpayer to furnish list of taxable property
  18. 308.287 · [1981 c.804 §44; repealed by 1983 s.s
  19. 308.289 · [1981 c.804 §46; 1983 s.s
  20. 308.290 · Returns; personal property; exception; real property;…
  21. 308.292 · [1955 c.233 §1; 1957 c.542 §1; repealed by 1979 c.692 §13]
  22. 308.295 · Penalties for failure to file real property or combined…
  23. 308.296 · Penalty for failure to file return reporting only personal…
  24. 308.297 · Personal property returns to note penalty for delinquency
  25. 308.300 · Penalty for neglecting to file real property or combined…
  26. 308.302 · Disposition of penalties
  27. 308.305 · [Repealed by 1955 c.610 §1]
  28. 308.309 · [1955 c.488 §1; 1957 c.541 §1; 1959 c.81 §1; renumbered…
  29. 308.310 · When list of persons issued electrical permits supplied
  30. 308.315 · [Repealed by 1955 c.610 §1]
  31. 308.316 · Examining witnesses, books and records; reference of matter…
  32. 308.320 · Oath of assessor upon completion of assessment roll
  33. 308.325 · [Repealed by 2017 c.28 §1]
  34. 308.330 · Duty of assessor to assess properly
  35. 308.335 · Department testing work of county assessors; supplementing…
  36. 308.340 · [1969 c.561 §4; 1971 c.747 §17; 1977 c.884 §7; 1979 c.241…
  37. 308.341 · [1977 c.423 §1; 1981 c.804 §55; 1991 c.459 §111; 1997 c.541…
  38. 308.342 · [1977 c.423 §4; 1981 c.804 §56; 1991 c.459 §112; repealed by…
  39. 308.343 · [1977 c.423 §5; 1991 c.459 §113; 1997 c.541 §174a; repealed…
  40. 308.345 · [Formerly 308.239; subsection (4) enacted as 1967 c.633 §4;…
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