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Oregon Revised Statutes (Tax Chapters)

ORS § 308.440

[1971 c.497 §4; 1974 c.14 §2; 2001 c.422 §3; renumbered 308.429 in 2025]

Official textoregonlegislature.gov

REHABILITATED RESIDENTIAL PROPERTY

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In this chapter (40 sections)
  1. 308.400 · [1991 c.712 §1; 1999 c.314 §26; renumbered 308A.125 in 1999]
  2. 308.401 · [1973 c.503 §7; 1993 c.577 §19; 1999 c.314 §27; renumbered…
  3. 308.403 · [1973 c.505 §§3,4; 1985 c.604 §1; 1999 c.314 §6; renumbered…
  4. 308.404 · [1977 c.339 §2; 1979 c.350
  5. 308.405 · [Renumbered 308.409]
  6. 308.406 · [1977 c.339 §3; 1981 c.791 §3; 1991 c.459 §131; 1999 c.314…
  7. 308.407 · [1991 c.459 §§117c to 117g; 1997 c.541 §192; repealed by 1999…
  8. 308.408 · “Industrial plant” defined
  9. 308.409 · [Formerly 308.405; repealed by 1979 c.689 §27]
  10. 308.410 · [Repealed by 1979 c.689 §27]
  11. 308.411 · Appraisal and real market valuation of industrial plants;…
  12. 308.412 · Effect of election to exclude income approach to value under…
  13. 308.413 · Confidential information furnished under ORS 308.411;…
  14. 308.415 · [Amended by 1967 c.105 §2; 1975 c.780 §7; repealed by 1979…
  15. 308.425 · Proration of taxes after destruction or damage; specially…
  16. 308.428 · [1999 c.20 §2; 2007 c.450 §3; repealed by 2015 c.92 §2]
  17. 308.429 · Relief not allowed in case of arson by property owner
  18. 308.430 · [1971 c.497 §2; repealed by 1974 s.s
  19. 308.434 · Homesteads destroyed by wildfire; special assessment of…
  20. 308.435 · [1971 c.497 §3; repealed by 1974 s.s
  21. 308.440 · [1971 c.497 §4; 1974 c.14 §2; 2001 c.422 §3; renumbered…
  22. 308.450 · Definitions for ORS 308.450 to 308.481
  23. 308.453 · Policy
  24. 308.455 · [Repealed by 1975 c.365 §4]
  25. 308.456 · Application of ORS 308.450 to 308.481; standards for…
  26. 308.457 · Determining boundaries of distressed areas; rules; limitation
  27. 308.459 · Valuation of rehabilitated property not to be increased;…
  28. 308.460 · [Repealed by 1975 c.365 §4]
  29. 308.462 · Qualifications for limited assessment
  30. 308.465 · [Repealed by 1975 c.365 §4]
  31. 308.466 · Processing applications for limited assessment; issuance of…
  32. 308.468 · Fee for limited assessment applications; time of payment;…
  33. 308.470 · [Amended by 1967 c.105 §3; repealed by 1975 c.365 §4]
  34. 308.471 · Owner to file statement with governing body when…
  35. 308.474 · Owner to file annual statement regarding rental property…
  36. 308.475 · [Repealed by 1975 c.365 §4]
  37. 308.477 · Termination of limited assessment for incomplete construction…
  38. 308.479 · Termination of limited assessment for change of use;…
  39. 308.480 · [Repealed by 1975 c.365 §4]
  40. 308.481 · Extending deadline for completion of rehabilitation project;…
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