Oregon Revised Statutes (Tax Chapters)

ORS § 308.559

[1995 c.378 §2; 2003 c.46 §20; 2005 c.94 §54; repealed by 2013 c.193 §1]

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In this chapter (40 sections)
  1. 308.490 · Determining value of homes for elderly persons
  2. 308.505 · Definitions for ORS 308.505 to 308.674
  3. 308.510 · Real and personal property classified for ORS 308.505 to…
  4. 308.515 · Department to make annual assessment of designated utilities…
  5. 308.516 · Certain exceptions to ORS 308.515
  6. 308.517 · To whom property assessed; certain property not to be assessed
  7. 308.518 · Legislative intention with respect to ownership or operation…
  8. 308.519 · Local assessment of data center property
  9. 308.520 · [Amended by 1957 c.711 §6; 1977 c.884 §8; 1995 c.256 §2; 1999…
  10. 308.521 · Property of cooperative providing steam or hot water heat by…
  11. 308.522 · [1991 c.459 §144b; 1997 c.541 §204; repealed by 2001 c.114…
  12. 308.524 · Companies to file statements
  13. 308.525 · Contents of statement
  14. 308.530 · Company not relieved from making other reports
  15. 308.535 · Extension of time for making reports or statements;…
  16. 308.540 · Department to prepare assessment roll; date as of which value…
  17. 308.545 · Mode of valuing property
  18. 308.550 · Valuing property of company operating both within and without…
  19. 308.555 · Unit valuation of property
  20. 308.558 · Taxation of aircraft; criteria; apportionment; exemption of…
  21. 308.559 · [1995 c.378 §2; 2003 c.46 §20; 2005 c.94 §54; repealed by…
  22. 308.560 · Assessment roll; description of property; effect of mistake
  23. 308.565 · Apportionment of assessment among counties
  24. 308.570 · Determining value per mile of main and branch lines of…
  25. 308.575 · Determining value per mile of property of companies using…
  26. 308.580 · Department to review and correct tentative assessment roll;…
  27. 308.582 · Notice of tentative assessment
  28. 308.584 · Request for conference to modify tentative assessment; appeal
  29. 308.585 · Delivery of tentative assessment roll to director
  30. 308.590 · Review and correction of tentative assessment roll;…
  31. 308.595 · Notice when valuation increased or omitted property placed on…
  32. 308.600 · Director’s examination of rolls
  33. 308.605 · Entry of corrections and changes; record of meetings
  34. 308.610 · Oath of director upon completion of review
  35. 308.615 · Keeping roll as public record
  36. 308.620 · [Amended by 1955 c.735 §4; 1961 c.533 §48; repealed by 1977…
  37. 308.621 · When assessment complete; certifying to assessors;…
  38. 308.624 · Correction of certified roll
  39. 308.625 · [Amended by 1955 c.735 §5; 1957 c.325 §3; repealed by 1961…
  40. 308.628 · Omitted property subject to assessment
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