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Statutes > Oregon > Vol8 > 308

Chapter 308 — Assessmentof Property for Taxation

2009 EDITION

ASSESSMENTOF PROPERTY FOR TAXATION

REVENUEAND TAXATION

GENERALPROVISIONS

308.005 “Assessor”includes deputy

308.007 Definitions

308.010 Registeredappraiser requirements; continuing education; rules

308.015 Alternatequalifications for appraisers

308.020 Appealof large amounts of value; effect on computation of tax; limited to appealsfrom years before 1997-1998; rules

308.030 Penaltyfor failure to file certain statements within time limits; notice; waiver orreduction of penalty; rules

COUNTYASSESSOR

308.050 Assessor’sannual report on property appraisal program

308.055 Specialassessor appointed if assessor fails to act

308.057 Continuingeducation of county assessors required; effect of failure to comply;appointment of special assessor

308.059 Qualificationsof managerial employees of assessor

308.062 Actionby department when appraisals not being conducted as provided by law;reimbursement of department costs

308.065 Administeringof oaths by assessors and deputies

WHEREAND TO WHOM PROPERTY ASSESSED

308.105 Personalproperty

308.115 Minerals,coal, oil, gas or other severable interests owned separately from realty notsubject to tax; exception for actively mined interests; separately ownedimprovements separately assessed

308.120 Partnershipproperty; liability of either partner for whole tax

308.125 Undividedinterest; assessment; ownership of less than one forty-eighth interest

308.130 Undividedestate of decedent; liability for whole tax; right of contribution

308.135 Trusteeor personal representative separately assessed; valuation of property held asrepresentative

MAXIMUMASSESSED VALUE AND ASSESSED VALUE

(Generally)

308.142 “Property”and “property tax account” defined

308.146 Determinationof maximum assessed value and assessed value; reduction in maximum assessedvalue following property destruction; effect of conservation or highway scenicpreservation easement

(SpecialDeterminations of Value)

308.149 Definitionsfor ORS 308.149 to 308.166

308.153 Newproperty and new improvements to property

308.156 Subdivisionor partition; rezoning; omitted property; disqualification from exemption,partial exemption or special assessment; rules

308.159 Lotline adjustments

308.162 Propertytax account modifications

308.166 Orderingprovisions when property is subject to multiple special determinations of value

ASSESSMENTROLL; METHOD OF ASSESSMENT

308.205 Realmarket value defined; rules

308.207 Computationof real market value for taxing or bonding limitations

308.210 Assessingproperty; record as assessment roll; changes in ownership or description ofreal property and manufactured structures assessed as personal property

308.212 Requirementfor property owner to file address

308.215 Contentsof assessment roll; rules

308.217 Formof assessment and tax rolls; obtaining descriptions of property

308.219 Assessmentand tax rolls; preparation; contents; availability to public; rules

308.225 Boundarychange or proposed boundary change; procedure

308.231 Onlyregistered appraisers to appraise real property

308.232 Propertyto be valued at 100 percent real market value and assessed at assessed value

308.233 Useof sales data for physical appraisal

308.234 Recordof last appraisal; Department of Revenue to approve methods of appraisal

308.235 Valuationof land

308.236 Landvalues to reflect presence of roads; roads not assessed; exception for certaintimber roads

308.240 Descriptionof land; assessment to “unknown owners”; mistake or omission in owner’s name;error in description of property

308.242 Assessor’sauthority to change roll after September 25 limited; when changes permitted;stipulations

308.245 Maps;taxpayers’ index

308.250 Valuationand assessment of personal property; cancellation of assessment and short formreturn in certain cases; verified statements

308.256 Assessment,taxation and exemption of watercraft and materials of shipyards, ship repairfacilities and offshore drilling rigs

308.260 Watercraftused for reduction or processing of deep-sea fish; machinery and equipment;assessment; taxation

308.270 Publiclands sold or contracted to be sold to be placed on assessment roll; obtaininglist of such lands and of final certificates issued

308.275 Useof reproduction cost or prices and costs in determining assessed values

308.285 Requiringtaxpayer to furnish list of taxable property

308.290 Returns;personal property; exception; real property; combined real and personal returnsfor industrial property; extensions; confidentiality and disclosure;lessor-lessee elections; rules

308.295 Penaltiesfor failure to file real property or combined return on time; notice; waiver ofpenalty

308.296 Penaltyfor failure to file return reporting only personal property; notice; waiver ofpenalty

308.297 Personalproperty returns to note penalty for delinquency

308.300 Penaltyfor neglecting to file real property or combined return with intent to evadetaxation

308.302 Dispositionof penalties

308.310 Whenlist of persons issued electrical permits supplied

308.316 Examiningwitnesses, books and records; reference of matter to department upon failure toproduce records or testify

308.320 Oathof assessor upon completion of assessment roll

308.325 Certificateof assessment to person assessed

308.330 Dutyof assessor to assess properly

308.335 Departmenttesting work of county assessors; supplementing assessment list; specialassessor

308.341 Exemptionfor reduction in value by reason of comprehensive plan or zone change; limitedto tax years before 1997-1998; disqualification; treatment of property firstexempt in 1996-1997 tax year

308.343 Applicabilityof plan or zone change exemption

INDUSTRIALPLANTS

308.408 “Industrialplant” defined

308.411 Appraisaland real market valuation of industrial plants; rules

308.412 Effectof election to exclude income approach to value under prior law

308.413 Confidentialinformation furnished under ORS 308.411; exception; rules

DESTROYEDOR DAMAGED PROPERTY

308.425 Taxeson destroyed or damaged property; proration; reduction; effect of repair

308.428 Propertydestruction or damage during first six months of assessment year; July 1assessment date

308.440 Reliefnot allowed in case of arson by property owner

REHABILITATEDRESIDENTIAL PROPERTY

308.450 Definitionsfor ORS 308.450 to 308.481

308.453 Policy

308.456 Applicationof ORS 308.450 to 308.481; standards for processing certificate applications

308.457 Determiningboundaries of distressed areas; rules; limitation

308.459 Valuationof rehabilitated property not to be increased; effect of filing date ofcertificate

308.462 Qualificationsfor limited assessment

308.466 Processingapplications for limited assessment; issuance of certificate; judicial reviewof application denial

308.468 Feefor limited assessment applications; time of payment; disposition

308.471 Ownerto file statement with governing body when rehabilitation project finished;disqualification of property; judicial review of disqualification determination

308.474 Ownerto file annual statement regarding rental property transactions if agreementfiled under ORS 308.462 (2)

308.477 Terminationof limited assessment for incomplete construction or noncompliance; appeal;revaluation; tax liability

308.479 Terminationof limited assessment for change of use; additional taxes; circumstances whenadditional taxes not imposed

308.481 Extendingdeadline for completion of rehabilitation project; grounds

NONPROFITHOMES FOR ELDERLY PERSONS

308.490 Determiningvalue of homes for elderly persons

ASSESSMENTOF DESIGNATED UTILITIES AND COMPANIES BY DEPARTMENT OF REVENUE