Oregon Code — 307
Browse 197 sections in division 307 of the Oregon code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 307.010. Definitions of land and real property for state property tax laws; timber and mineral interests
- § 307.020. Definitions of intangible personal property and tangible personal property for state property tax laws; inapplicability to centrally assessed persons
- § 307.021. Definition of manufactured structure for ORS chapters 305, 307, 308, 310 and 311
- § 307.022. Qualification for exemption of property of certain limited liability companies
- § 307.030. Property subject to assessment generally
- § 307.032. Maximum assessed value and assessed value of partially exempt property and specially assessed property
- § 307.035. Publishing summary of certain exempt real property
- § 307.040. Property of the United States; certain electricity transmission system property leased to United States
- § 307.050. Property of the United States held under contract of sale
- § 307.060. Property of the United States held under lease or other interest less than fee; deduction for restricted use
- § 307.070. Settled or claimed government land; improvements
- § 307.080. Mining claims
- § 307.090. Property of the state, counties and other municipal corporations; payments in lieu of taxes on city-owned electric utility property
- § 307.092. Property of housing authority; exception
- § 307.095. State property rented for parking subject to ad valorem taxation; computation
- § 307.100. Public property held by taxable owner under contract of purchase
- § 307.107. Property used for natural gas pipeline extension project
- § 307.110. Public property leased or rented by taxable owner; exceptions
- § 307.112. Property held under lease, sublease or lease-purchase by institution, organization or public body other than state
- § 307.115. Property of nonprofit corporations held for public parks or recreation purposes
- § 307.118. Wastewater and sewage treatment facilities
- § 307.120. Property owned or leased by municipalities, dock commissions, airport districts or ports; exception; payments in lieu of taxes to school districts
- § 307.123. Property of strategic investment program eligible projects; rules
- § 307.125. Property of forest protection agencies
- § 307.130. Property of certain museums, volunteer fire departments and literary, benevolent, charitable and scientific institutions
- § 307.134. Definition of fraternal organization
- § 307.136. Property of fraternal organizations
- § 307.140. Property of religious organizations; affordable housing
- § 307.145. Certain child care facilities, schools and student housing
- § 307.147. Senior services centers
- § 307.150. Property used for burial, cremation or alternative disposition
- § 307.155. When land exempt under ORS 97.660, 307.140 or 307.150 taxable; lien
- § 307.158. Continued exemption for former cemetery or crematory land used for exempt low income housing; application; disqualification; additional taxes
- § 307.160. Property of public libraries
- § 307.162. Claiming exemption; late claims; notification of change to nonexempt use
- § 307.166. Property leased by exempt institution, organization or public body to another exempt institution, organization or public body
- § 307.168. State land under lease
- § 307.171. Sports facility owned by large city
- § 307.175. Alternative energy systems and community solar projects
- § 307.180. Property of Indians
- § 307.181. Land acquired or owned by Indian tribe
- § 307.182. Federal land used by recreation facility operators under permit
- § 307.183. Summer homes on federal land occupied under permit
- § 307.184. Summer homes on federal land occupied under lease
- § 307.190. Tangible personal property held for personal use; inapplicability to property required to be registered, floating homes, boathouses and manufactured structures
- § 307.195. Household furnishings owned by nonprofit organization furnishing housing for students attending institutions of higher education
- § 307.197. Equipment used for certain emergencies in navigable waters
- § 307.200. Public ways
- § 307.203. Mobile home or manufactured dwelling parks financed by Housing and Community Services Department revenue bonds
- § 307.210. Property of nonprofit mutual or cooperative water associations; disqualification; application
- § 307.213. Definitions for ORS 307.213 to 307.237
- § 307.214. City and county project funding programs for developers of affordable and middle housing
- § 307.216. Application process; review by city or county and Housing and Community Services Department; term of agency loans made to fund project funding awards; amount of awards
- § 307.218. County assessor to determine estimated incremental increase in property taxes of eligible housing project property; fire districts made whole; notice to sponsoring jurisdictions
- § 307.221. Housing and Community Services Department program for agency loans to cities and counties to fund project grants and project loans to developers; agency loan agreements; consultation with Oregon Business Development Department; rules
- § 307.223. City or county may pledge full faith and credit and taxing authority to repay agency loans; project property to which loan relates ineligible for program tax exemption; funding may be used for project in urban renewal area; developers not liable for program fee
- § 307.225. Project funding agreements with developers; city or county to adopt law setting forth details of funded projects; distribution of agency loan proceeds to developers
- § 307.227. Tax exemption for property to which project grant relates
- § 307.229. Repayment of agency loans
- § 307.231. Annual fee payable by taxpayer for property to which project grant relates; fee to be collected in same manner as property taxes; distribution of fee moneys; city or county obligation for unpaid agency loan amounts
- § 307.233. Accelerated fee repayment; penalty for fraud in obtaining project grant; lien on project property; assignment to Department of Revenue for collection
- § 307.235. Project funding program reports
- § 307.237. Housing Project Revolving Loan Fund
- § 307.241. Policy
- § 307.242. Property of nonprofit corporation providing housing to elderly persons; necessity of filing claim to secure exemption
- § 307.243. Property to which exemption applies
- § 307.244. Funded exemption; computation of rate of levy by county assessor; payments to county by department; proration
- § 307.245. Denial of exemption for failure to reflect exemption by rent reduction
- § 307.248. Suspense account; fiscal year allocation; proration of payments
- § 307.250. Property of veterans or surviving spouses
- § 307.260. Claiming exemption; surviving spouse s election to continue exemption
- § 307.262. Tax years for which exemption may be claimed upon receipt of federal certification of disability; procedure; refund
- § 307.270. Property to which exemption of ORS 307.250 applies
- § 307.280. Effect of exemption under ORS 307.250 on prior tax levied
- § 307.283. Homesteads of unmarried surviving spouses of veterans of Civil War or Spanish War
- § 307.286. Homestead exemption
- § 307.289. Claiming homestead exemption; alternative procedures following death of person qualifying for exemption
- § 307.295. Property of surviving spouses of certain public safety officers killed in line of duty; application
- § 307.315. Nursery stock
- § 307.320. Deciduous trees, shrubs, plants, crops, cultured Christmas trees or hardwood on agricultural land
- § 307.325. Agricultural products in possession of farmer
- § 307.330. Commercial facilities under construction
- § 307.340. Filing proof for cancellation of assessment; abatement
- § 307.370. Property of nonprofit homes for elderly persons; limitation on lessee
- § 307.375. Type of corporation to which exemption under ORS 307.370 applicable
- § 307.380. Claiming exemption under ORS 307.370
- § 307.385. Credit to resident s account with share of tax exemption; denial of exemption if credit not given
- § 307.390. Mobile field incinerators
- § 307.391. Field burning smoke management equipment
- § 307.394. Farm machinery and equipment and related property used or held for use for agricultural, horticultural or animal husbandry purposes; exclusion of land and buildings
- § 307.397. Certain machinery and equipment used in agricultural, aquacultural or fresh shell egg industry operations
- § 307.398. Irrigation equipment
- § 307.400. Inventory
- § 307.402. Beverage containers
- § 307.405. Pollution control facilities; qualifications; expiration; revocation; limitations
- § 307.420. Filing claim and environmental certificate for exemption; annual statements of ownership
- § 307.430. Correction of assessment and tax rolls; termination of exemption
- § 307.450. Certain beach lands
- § 307.453. Findings for food processing machinery and equipment exemption
- § 307.455. Definitions for ORS 307.453 to 307.459; application; exemption; limitations
- § 307.457. Certification of eligibility of machinery and equipment; fees
- § 307.458. Local option to reduce exemption; delayed operative date of reduction; grandfathering; reversal; notice; minimum term
- § 307.459. Rules
- § 307.471. Student housing exempt from school district taxes; application procedure; disqualification
- § 307.475. Hardship relief for failure to file for exemption, cancellation of assessment or redetermination of value
- § 307.480. Definitions for ORS 307.480 to 307.510
- § 307.485. Exemption
- § 307.490. Payments in lieu of taxes; allocation of moneys received
- § 307.495. Claiming exemption; verification of compliance with regulatory laws
- § 307.500. Review of claim by Department of Revenue
- § 307.505. Inspection of farm labor camps; failure to comply with health code
- § 307.510. Appeal to tax court by taxpayer
- § 307.512. Filing deadline for certain housing-related exemption and special assessment programs
- § 307.513. Eligibility for exemption; duration and extensions; disqualification; additional taxes
- § 307.515. Definitions for ORS 307.515 to 307.523
- § 307.517. Criteria for exemption
- § 307.518. Alternative criteria for exemption
- § 307.519. Exemption limited to tax levy of governing body that adopts ORS 307.515 to 307.523; exception; additional provisions
- § 307.520. Limited equity cooperative property
- § 307.521. Application for exemption; policies for considering applications
- § 307.523. Application deadlines; certification of exemption
- § 307.525. Action against landlord for failure to reduce rent
- § 307.527. Ordinance or resolution approving or disapproving application; application fee
- § 307.529. Notice of proposed termination of exemption; grounds; terminating exemption
- § 307.530. Termination if property held for future development or other purpose; additional taxes
- § 307.531. Termination of exemption without notice; grounds; additional taxes
- § 307.533. Review; correction of tax rolls; payment of tax after exemption terminates
- § 307.535. Extension of deadline for completion; exception to imposition of additional taxes
- § 307.540. Definitions for ORS 307.540 to 307.548
- § 307.541. Nonprofit corporation low income housing; criteria for exemption
- § 307.543. Exemption limited to levy of governing body adopting ORS 307.540 to 307.548; exception; additional provisions
- § 307.545. Application for exemption
- § 307.547. Determination of eligibility; notice to county assessor
- § 307.548. Termination of exemption; additional taxes
- § 307.555. Property burdened by affordable housing covenant used for owner-occupied housing
- § 307.558. Termination of exemption for noncompliance; additional taxes
- § 307.561. Home start lands; rules
- § 307.580. Property of industry apprenticeship or training trust; occupancy and use by other exempt corporation
- § 307.590. Definitions for ORS 307.590 to 307.596; new accessory dwelling units; newly converted multiplexes; taxing district approval
- § 307.592. Application process
- § 307.594. Approval or rejection of application; appeals; notice to assessor; continuation under new ownership
- § 307.596. Assessment upon expiration or termination of exemption; additional taxes
- § 307.600. Legislative findings
- § 307.603. Definitions for ORS 307.600 to 307.637
- § 307.606. Exemption limited to tax levy of city or county that adopts ORS 307.600 to 307.637; designated areas; public hearings; standards and guidelines for considering applications
- § 307.609. Applicability of ORS 307.600 to 307.637 in cities and certain counties
- § 307.612. Duration of exemption; inclusions and exclusions
- § 307.615. City or county to provide application forms; contents of application form; filing deadline; revision of application
- § 307.618. City or county findings required for approval
- § 307.621. Approval or denial of applications; application fees
- § 307.624. Termination of exemption for failure to complete construction or comply with law; notice
- § 307.627. Termination of exemption; additional taxes
- § 307.631. Review of denial of application or termination of exemption; correction of assessment and tax rolls; owner s appeal of valuation; effective date of termination of exemption
- § 307.634. Extension of deadline for completion of construction, addition or conversion
- § 307.637. Deadlines for actions required for exemption
- § 307.651. Definitions for ORS 307.651 to 307.687
- § 307.654. Legislative findings
- § 307.657. Local government action to provide exemption
- § 307.661. Median sales price
- § 307.664. Exemption; limitations
- § 307.667. Application for exemption
- § 307.671. Approval criteria
- § 307.674. Application approval and denial procedures; notice of approval to owner; filing with assessor; fee
- § 307.677. Extension of construction period; effect of destruction of property
- § 307.681. Termination of exemption for noncompliance; procedures
- § 307.684. Immediate termination of exemption; additional taxes
- § 307.687. Review of denial of application; procedures following termination of exemption; correction of tax roll; additional taxes
- § 307.804. Rural health care facilities; claim procedures; duration of exemption
- § 307.806. Exemption limited to taxes of district adopting ORS 307.804; procedures
- § 307.808. Findings and declarations
- § 307.811. Essential community provider long term care facilities
- § 307.815. Exemption limited to taxes of district adopting ORS 307.811
- § 307.818. Beach access sites; claim procedures
- § 307.821. Disqualification; additional taxes
- § 307.824. Findings and declarations
- § 307.827. Environmentally sensitive logging equipment
- § 307.831. Skyline and swing yarders
- § 307.835. Cargo containers
- § 307.841. Definitions for ORS 307.841 to 307.867
- § 307.844. Zone designation; local taxing district election to not participate in zone; notification of local taxing districts
- § 307.854. Acquisition, disposition and development of real property within zone
- § 307.857. Application for exemption; partial exemption computations; review; certification; fees
- § 307.858. Project certification requirements
- § 307.861. Monitoring of certified projects; decertification
- § 307.864. Partial property tax exemption
- § 307.866. Decertification of project; disqualification from exemption; additional taxes
- § 307.867. Termination of zone; effect of termination
- § 307.870. Definitions for ORS 307.870 to 307.890
- § 307.872. Heavy equipment rental tax; exemption from property tax; no maximum term; rulemaking authority
- § 307.875. Heavy equipment provider registration; records and statements; rules
- § 307.878. Collection of tax; quarterly returns; remittance of tax
- § 307.880. Refunds
- § 307.883. Taxes held in trust; warrant for delinquent taxes; enforcement procedures
- § 307.885. Applicability of other provisions of tax law
- § 307.888. Distribution of moneys received; certain information not confidential
- § 307.890. Exemption from disclosure; statutory conflict resolution
- § 307.990. Penalties