Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION

Section 150-308.010 - Renumbered
Section 150-308.010(1) - Renumbered
Section 150-308-0010 - Continuing Education Requirements for Registered Appraisers, Waiver of those Requirements, and Revocation of Registrations
Section 150-308.015 - Renumbered
Section 150-308-0020 - Revocation of Appraiser Registration
Section 150-308.030 - Renumbered
Section 150-308-0030 - Appraiser Trainee Program
Section 150-308-0040 - Standards for Imposition, Waiver, and Reduction of Penalty on Utilities and Designated Companies Assessed by the Department. Imposition of Penalty for Failure to File a Timely or Complete Return
Section 150-308-0050 - Continuing Education Requirements for Assessors
Section 150-308.057 - Renumbered
Section 150-308.059-(A) - Renumbered
Section 150-308.059-(B) - Renumbered
Section 150-308-0060 - Continuing Education Requirement for Appraisal Managers in County Assessment Offices
Section 150-308-0070 - Qualifications of Managerial Employees of the Assessor's Office
Section 150-308-0080 - Taxable Personal Property Whose Temporary Situs Is in the State of Oregon
Section 150-308-0090 - Billboards as Real Property
Section 150-308-0100 - Determining Maximum Assessed Value when the Property Class is Changed
Section 150-308.105 - Renumbered
Section 150-308-0110 - Reduction of Maximum Assessed Value (MAV) for Property Destroyed or Damaged by Fire or Act of God
Section 150-308.115 - Renumbered
Section 150-308-0120 - Reduction of Maximum Assessed Value (MAV) When a Building is Demolished or Removed
Section 150-308-0130 - Definitions
Section 150-308-0140 - Computation of Changed Property Ratio for Centrally Assessed Property
Section 150-308.146 - Renumbered
Section 150-308.146(5)(a) - Renumbered
Section 150-308.146(8) - Renumbered
Section 150-308.149-(A) - Renumbered
Section 150-308.149(3) - Renumbered
Section 150-308.149(5) - Renumbered
Section 150-308.149(6) - Renumbered
Section 150-308-0150 - Net Capitalized Additions
Section 150-308.156 - Renumbered
Section 150-308.156-(B) - Renumbered
Section 150-308.156(5) - Renumbered
Section 150-308.156(5)-(A) - Renumbered
Section 150-308.156(5)-(B) - Renumbered
Section 150-308.156(5)-(C) - Renumbered
Section 150-308.156(5)-(D) - Renumbered
Section 150-308.159 - Renumbered
Section 150-308-0160 - Minor Construction
Section 150-308-0170 - Establishing a Changed Property Ratio
Section 150-308-0180 - Definition of Affected
Section 150-308-0190 - Subdivided and Partitioned Property MAV
Section 150-308-0200 - Rezoned Property - Calculating Maximum Assessed Value (MAV)
Section 150-308.205-(A) - Renumbered
Section 150-308.205-(C) - Renumbered
Section 150-308.205-(D) - Renumbered
Section 150-308.205-(E) - Renumbered
Section 150-308.205-(F) - Renumbered
Section 150-308.205-(G) - Renumbered
Section 150-308.205-(H) - Renumbered
Section 150-308-0210 - Omitted Property-Allocating Maximum Assessed Value (MAV)
Section 150-308.215(1)-(A) - Renumbered
Section 150-308.215(1)-(B) - Renumbered
Section 150-308.215(1)(g) - Renumbered
Section 150-308.219 - Renumbered
Section 150-308-0220 - Exemption, Partial Exemption or Special Assessment Disqualification - Allocating MAV
Section 150-308.225 - Renumbered
Section 150-308-0230 - Calculation of Maximum Assessed Value (MAV) for Lot Line Adjustments
Section 150-308.231 - Renumbered
Section 150-308.232 - Renumbered
Section 150-308.234 - Renumbered
Section 150-308.235 - Renumbered
Section 150-308-0240 - Real Property Valuation for Tax Purposes
Section 150-308.242(3) - Renumbered
Section 150-308-0245 - Partial Exemptions and Special Assessments of Land
Section 150-308.250 - Renumbered
Section 150-308-0250 - Derivation of Capital Structure and Discount Rates for Valuing Industrial Properties and Department-Assessed Properties
Section 150-308.256(4) - Renumbered
Section 150-308-0260 - Industrial Property Valuation for Tax Purposes
Section 150-308-0270 - Valuation of Contaminated Property
Section 150-308.275(1) - Renumbered
Section 150-308-0280 - Measuring Functional Obsolescence in Industrial Property
Section 150-308.290 - Renumbered
Section 150-308.290-(A) - Repealed
Section 150-308.290-(B) - Renumbered
Section 150-308.290(7)-(A) - Renumbered
Section 150-308.290(7)-(B) - Renumbered
Section 150-308-0290 - Effective Tax Rate
Section 150-308-0300 - Valuation Review of State-appraised Industrial Property.
Section 150-308-0310 - Real Market Value and Property Classification as Part of Assessment Roll
Section 150-308-0320 - Property With Multiple Leases Assessed as One Parcel
Section 150-308-0330 - Contents of Assessment Roll for Condominiums
Section 150-308-0340 - Printout Required When Assessment and Tax Rolls do not Constitute a Written Record
Section 150-308-0350 - Filing Requirements for Certain Delayed Annexations by Cities
Section 150-308-0355 - Filing Requirements for Boundary Changes
Section 150-308-0360 - Appraisals of Real Property by Registered Appraisers
Section 150-308-0370 - Determining Taxable Value for Assessment Charges on Property Exempt from Taxation
Section 150-308-0380 - Appraisal of Real Property
Section 150-308-0390 - Agricultural Land Devoted to Agricultural Purposes; Valuation for Ad Valorem Tax Purposes
Section 150-308-0400 - Stipulation Procedures
Section 150-308-0410 - Cancellation of Personal Property Assessments
Section 150-308.411-(A) - Renumbered
Section 150-308.413 - Renumbered
Section 150-308-0420 - Exemption of Watercraft Undergoing Repairs
Section 150-308.425 - Renumbered
Section 150-308-0430 - Valuation of New Construction
Section 150-308-0440 - Confidentiality - Returns of Taxable Property
Section 150-308-0450 - Industrial Property Returns - Incomplete Returns and Late Filing Penalties
Section 150-308-0470 - County Contractors Having Access to Confidential Records
Section 150-308-0480 - Confidentiality of Property Tax Information for Centrally Assessed Companies; Exchange Under Reciprocal Agreements
Section 150-308.490 - Renumbered
Section 150-308-0490 - Appraisal and Valuation of Industrial Plants
Section 150-308-0500 - Confidentiality of Industrial Plant Information
Section 150-308.505(6) - Renumbered
Section 150-308-0510 - Definition of Destroyed or Damaged
Section 150-308.515 - Renumbered
Section 150-308.515(1)(h) - Repealed
Section 150-308.515(2)(b) - Renumbered
Section 150-308-0520 - Valuation of Nonprofit Homes for the Elderly
Section 150-308.525 - Renumbered
Section 150-308-0530 - Defining "Communication Services"
Section 150-308.540 - Renumbered
Section 150-308-0540 - Assessment of Properties of Designated Utilities and Companies by Department of Revenue
Section 150-308.550(2)-(A) - Renumbered
Section 150-308.550(2)-(B) - Renumbered
Section 150-308.550(2)-(C) - Renumbered
Section 150-308.550(2)-(D) - Renumbered
Section 150-308.550(2)-(E) - Renumbered
Section 150-308.550(2)-(F) - Renumbered
Section 150-308.550(2)-(G) - Renumbered
Section 150-308.550(2)-(H) - Renumbered
Section 150-308-0550 - Property Used for Guide Service
Section 150-308.555 - Renumbered
Section 150-308.560 - Renumbered
Section 150-308-0560 - Confidentiality of Appraisals of Designated Utilities and Companies by Department of Revenue
Section 150-308-0570 - Computation of Changed Property Ratio for Centrally Assessed Property
Section 150-308-0580 - Allocation of Mobile Aircraft Property Value
Section 150-308-0585 - Procedure for Determining Oregon Property Value for Private Railroad Car Companies
Section 150-308-0590 - Allocation of Centrally Assessed Electric Company Property Value
Section 150-308-0592 - Defining Electrical Inspection for Community Solar
Section 150-308-0595 - Allocation of Centrally Assessed Gas Distribution Company Property Value
Section 150-308-0600 - Allocation of Centrally Assessed Pipeline Company Property Value
Section 150-308.605(2) - Renumbered
Section 150-308-0605 - Allocation of Centrally Assessed Railroad Company Property Value
Section 150-308-0610 - Allocation of Centrally Assessed Communication Company Property Value
Section 150-308-0615 - Allocation of Centrally Assessed Water Transportation Company Property Value
Section 150-308.655 - Renumbered
Section 150-308-0660 - Unit Valuation of Centrally Assessed Properties
Section 150-308-0670 - Contents of the Utility Assessment Roll
Section 150-308.671 - Renumbered
Section 150-308-0680 - Contents of Department's Journal
Section 150-308-0690 - Centrally Assessed Property - Appraisal Guidelines
Section 150-308-0695 - Removal of Certain Elected Exempt Property from Correlated System Real Market Value of Centrally Assessed Property
Section 150-308-0700 - Qualification of Property for Special Assessment as Government Restricted Multiunit Rental Housing
Section 150-308.704 - Renumbered
Section 150-308.709 - Renumbered
Section 150-308-0710 - Application and Election Process for Government Restricted Multiunit Rental Housing
Section 150-308.712 - Renumbered
Section 150-308.714-(A) - Renumbered
Section 150-308.714-(B) - Renumbered
Section 150-308-0720 - Special Assessment of Government Restricted Multiunit Rental Housing Property
Section 150-308-0730 - Special Assessment Disqualification Process
Section 150-308-0740 - Process for Voluntary Disqualification from Special Assessment Program and Subsequent Application
Section 150-308-0750 - Payment of Taxes on Manufactured Structure That Allows Change from Real Property to Personal Property Status
Section 150-308-0760 - Manufactured Structure Classified as Real or Personal Property
Section 150-308-0770 - Real and Personal Manufactured Dwellings to be Assessed in Like Manner
Section 150-308.865 - Renumbered
Section 150-308.875-(A) - Renumbered
Section 150-308.875-(B) - Renumbered
Section 150-308-1010 - Farm Use Definitions, Inactivity Due to Illness, and Description of Lands in Non-Exclusive Farm Use
Section 150-308-1020 - Disposal by donation to a local food bank or school
Section 150-308-1030 - Assessment of Farmlands Within Exclusive Farm Use (EFU) Zones
Section 150-308-1040 - Assessment of Farmlands Outside of Exclusive Farm Use (EFU) Zones
Section 150-308-1050 - Gross Income Requirement
Section 150-308-1060 - Wasteland
Section 150-308-1070 - Acquired Land as Part of Farming Unit
Section 150-308-1080 - Valuation of Certain Agricultural Land to Reflect Value for Farm Use Only
Section 150-308-1090 - Calculation of MSAV When SAV Soil Classification is Changed
Section 150-308-1100 - Disqualification of Exclusive Farm Use Farmland; Site Inspection and Notation
Section 150-308-1110 - Disqualification of Non-Exclusive Farm Use (Non-EFU) Farmland; Site Inspection and Notation
Section 150-308-1120 - Definition of Specially Assessed Homesites
Section 150-308-1130 - Application for Specially Assessed Homesite
Section 150-308-1140 - Qualified Specially Assessed Homesite Valuation
Section 150-308-1150 - Ratio Calculation for Open Space Lands
Section 150-308-1500 - Additional Tax Calculation and When to Impose Additional Tax
Section 150-308-1510 - No Additional Tax; Notation Remains
Section 150-308-1520 - Deferred Additional Tax (ORS 308A.706); When to Collect
Section 150-308-1530 - Disqualification Notification Procedures