Oregon Revised Statutes (Tax Chapters)

ORS § 308.620

[Amended by 1955 c.735 §4; 1961 c.533 §48; repealed by 1977 c.870 §59]

Official textoregonlegislature.gov

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.

In this chapter (40 sections)
  1. 308.540 · Department to prepare assessment roll; date as of which value…
  2. 308.545 · Mode of valuing property
  3. 308.550 · Valuing property of company operating both within and without…
  4. 308.555 · Unit valuation of property
  5. 308.558 · Taxation of aircraft; criteria; apportionment; exemption of…
  6. 308.559 · [1995 c.378 §2; 2003 c.46 §20; 2005 c.94 §54; repealed by…
  7. 308.560 · Assessment roll; description of property; effect of mistake
  8. 308.565 · Apportionment of assessment among counties
  9. 308.570 · Determining value per mile of main and branch lines of…
  10. 308.575 · Determining value per mile of property of companies using…
  11. 308.580 · Department to review and correct tentative assessment roll;…
  12. 308.582 · Notice of tentative assessment
  13. 308.584 · Request for conference to modify tentative assessment; appeal
  14. 308.585 · Delivery of tentative assessment roll to director
  15. 308.590 · Review and correction of tentative assessment roll;…
  16. 308.595 · Notice when valuation increased or omitted property placed on…
  17. 308.600 · Director’s examination of rolls
  18. 308.605 · Entry of corrections and changes; record of meetings
  19. 308.610 · Oath of director upon completion of review
  20. 308.615 · Keeping roll as public record
  21. 308.620 · [Amended by 1955 c.735 §4; 1961 c.533 §48; repealed by 1977…
  22. 308.621 · When assessment complete; certifying to assessors;…
  23. 308.624 · Correction of certified roll
  24. 308.625 · [Amended by 1955 c.735 §5; 1957 c.325 §3; repealed by 1961…
  25. 308.628 · Omitted property subject to assessment
  26. 308.630 · [Amended by 1955 c.735 §6; 1961 c.533 §49; repealed by 1977…
  27. 308.632 · Notice of intention to add omitted property to assessment roll
  28. 308.635 · [Amended by 1979 c.241 §34; 1981 c.804 §66; 1983 s.s
  29. 308.636 · Correction of assessment roll to reflect omitted property;…
  30. 308.640 · Assessment and taxation of personal property of small private…
  31. 308.645 · Reports by companies of mileage to county assessors
  32. 308.650 · Companies to maintain principal office and agent within state
  33. 308.655 · Rules and regulations
  34. 308.660 · [Repealed by 1995 c.79 §132]
  35. 308.665 · Railroad car exemption
  36. 308.670 · [1975 c.655 §1; 1977 c.679 §1; 1981 c.804 §67; 1991 c.459…
  37. 308.671 · Elective exemption of certain communication-related property
  38. 308.673 · [2015 c.23 §2; repealed by 2019 c.164 §1]
  39. 308.674 · Exemption equal to difference between real market value of…
  40. 308.675 · [1975 c.655 §2; 1977 c.679 §2; repealed by 1997 c.541 §215a]
Full table of contents →