ORS Chapter 307

Chapter 307 — PropertySubject to Taxation; Exemptions

2009 EDITION

PROPERTYSUBJECT TO TAXATION; EXEMPTIONS

REVENUEAND TAXATION

GENERALPROVISIONS

307.010 Definitionof “real property” and “land”; timber and mineral interests in real property

307.020 Definitionof “personal property”; inapplicability to certain utilities

307.022 Statusof limited liability companies owned by nonprofit corporations

307.030 Propertysubject to assessment generally

307.032 Maximumassessed value and assessed value of partially exempt property and speciallyassessed property

307.035 Publishingsummary of certain exempt real property

EXEMPTIONS

(PublicProperties)

307.040 Propertyof the United States

307.050 Propertyof the United States held under contract of sale

307.060 Propertyof the United States held under lease or other interest less than fee;deduction for restricted use

307.065 Propertyof the United States in possession of contractor under federal defense or spacecontract

307.070 Settledor claimed government land; improvements

307.080 Miningclaims

307.090 Propertyof the state, counties and other municipal corporations; payments in lieu oftaxes on city-owned electric utility property

307.092 Propertyof housing authority; exception

307.095 Stateproperty rented for parking subject to ad valorem taxation; computation

307.100 Publicproperty held by taxable owner under contract of purchase

307.107 Propertyused for natural gas pipeline extension project

307.110 Publicproperty leased or rented by taxable owner; exceptions

307.111 Propertyof shipyard used for ship repair, layup, conversion or construction

307.112 Propertyheld under lease, sublease or lease-purchase by institution, organization orpublic body other than state

307.115 Propertyof nonprofit corporations held for public parks or recreation purposes

307.118 Wastewaterand sewage treatment facilities

307.120 Propertyowned or leased by municipalities, dock commissions, airport districts orports; exception; payments in lieu of taxes to school districts

307.123 Propertyof strategic investment program eligible projects; rules

307.125 Propertyof forest protection agencies

307.126 FederalCommunications Commission licenses

(Institutional,Religious, Fraternal, Interment Properties)

307.130 Propertyof art museums, volunteer fire departments or literary, benevolent, charitableand scientific institutions

307.134 Definitionof fraternal organization

307.136 Propertyof fraternal organizations

307.140 Propertyof religious organizations

307.145 Certainchild care facilities, schools and student housing

307.147 Seniorservices centers

307.150 Burialand crematory property

307.155 Whenproperty exempt under ORS 65.855, 307.140 or 307.150 taxable; lien

307.157 Cemeteryland acquired by eleemosynary or charitable institution; potential additionaltaxes

307.160 Propertyof public libraries

307.162 Claimingexemption; late claims; notification of change to nonexempt use

(LeasedPublic or Institutional Property)

307.166 Propertyleased by exempt institution, organization or public body to another exemptinstitution, organization or public body

307.168 Stateland under lease

307.171 Sportsfacility owned by large city

(AlternativeEnergy Systems)

307.175 Propertyequipped with alternative energy system

(IndianProperties)

307.180 Propertyof Indians

307.181 Landacquired by tribe within ancient tribal boundaries

(RecreationFacilities and Summer Homes on Federal Land)

307.182 Federalland used by recreation facility operators under permit

307.183 Summerhomes on federal land occupied under permit

307.184 Summerhomes on federal land occupied under lease

(PersonalProperty)

307.190 Tangiblepersonal property held for personal use; inapplicability to property required tobe registered, floating homes, boathouses and manufactured structures

307.195 Householdfurnishings owned by nonprofit organization furnishing housing for studentsattending institutions of higher education

(PublicWays)

307.200 Publicways

(MobileHome or Manufactured Dwelling Parks)

307.203 Mobilehome or manufactured dwelling parks financed by Housing and Community ServicesDepartment revenue bonds

(RailroadProperties)

307.205 Propertyof railroad temporarily used for public alternate transportation

(WaterAssociations)

307.210 Propertyof nonprofit mutual or cooperative water associations; disqualification;application

(TelephoneServices)

307.220 Propertyof nonprofit mutual or cooperative telephone associations

307.230 Telephonicproperties of persons not engaged in public telephone service

307.240 Departmentof Revenue action required for telephone association and telephonic propertyexemptions

(NonprofitCorporation Housing for Elderly Persons)

307.241 Policy

307.242 Propertyof nonprofit corporation providing housing to elderly persons; necessity offiling claim to secure exemption

307.243 Propertyto which exemption applies

307.244 Fundedexemption; computation of rate of levy by county assessor; payments to countyby department; proration

307.245 Denialof exemption for failure to reflect exemption by rent reduction

(Veterans,Surviving Spouses and Dependent Children)

307.250 Propertyof veterans or surviving spouses

307.260 Claimingexemption; alternative procedure for surviving spouse

307.262 Taxyears for which exemption may be claimed upon receipt of federal certificationof disability; procedure; refund

307.270 Propertyto which exemption of ORS 307.250 applies

307.280 Effectof exemption under ORS 307.250 on prior tax levied

307.283 Homesteadsof unmarried surviving spouses of veterans of Civil War or Spanish War

(ActiveDuty Military Service)

307.286 Homesteadexemption

307.289 Claiminghomestead exemption; alternative procedures following death of person qualifyingfor exemption

(DeciduousPlants; Agricultural Products)

307.315 Nurserystock

307.320 Deciduoustrees, shrubs, plants, crops, cultured Christmas trees or hardwood onagricultural land

307.325 Agriculturalproducts in possession of farmer

(CommercialFacilities Under Construction)

307.330 Commercialfacilities under construction

307.340 Filingproof for cancellation of assessment; abatement

(NonprofitHomes for Elderly Persons)

307.370 Propertyof nonprofit homes for elderly persons; limitation on lessee

307.375 Typeof corporation to which exemption under ORS 307.370 applicable

307.380 Claimingexemption under ORS 307.370

307.385 Creditto resident’s account with share of tax exemption; denial of exemption ifcredit not given