Division 307 - PROPERTY SUBJECT TO TAXATION

  1. § 150-307.010(1) - Renumbered
  2. § 150-307-0010 - Real Property
  3. § 150-307.020 - Renumbered
  4. § 150-307.020(3) - Renumbered
  5. § 150-307-0020 - Personal Property Definitions
  6. § 150-307-0030 - Personal Property
  7. § 150-307-0032 - Recalculation of maximum assessed value for partial assessed value exemptions
  8. § 150-307-0040 - Taxation of Property Associated with Mining Claims on Federal Land
  9. § 150-307-0050 - Public Property Leased or Rented by Taxable Owner
  10. § 150-307-0060 - Property Held Under Lease
  11. § 150-307-0070 - Property Used for Public Park or Recreation
  12. § 150-307.080 - Renumbered
  13. § 150-307-0080 - Guidelines for Exempt Port Property Subject to In Lieu Tax
  14. § 150-307-0090 - Request For Computation of In Lieu Tax Payment
  15. § 150-307-0100 - Strategic Investment Program
  16. § 150-307.110(1) - Renumbered
  17. § 150-307.112 - Renumbered
  18. § 150-307.115(1) - Renumbered
  19. § 150-307.120 - Renumbered
  20. § 150-307.120(3)(a) - Renumbered
  21. § 150-307-0120 - Review Required in Determining Exempt Status of Property for Charitable Institutions
  22. § 150-307.123 - Renumbered
  23. § 150-307.126 - Renumbered
  24. § 150-307.130-(A) - Renumbered
  25. § 150-307.130-(B) - Repealed
  26. § 150-307.130(1) - Renumbered
  27. § 150-307-0130 - Literary Institution Defined
  28. § 150-307.140 - Renumbered
  29. § 150-307.140(4) - Renumbered
  30. § 150-307-0140 - Minimum Criteria Required in Determining Exempt Status of Property for Religious Organizations
  31. § 150-307.145 - Renumbered
  32. § 150-307.147 - Renumbered
  33. § 150-307.150 - Renumbered
  34. § 150-307-0150 - Parsonage and Caretaker Residence Exemption Guidelines
  35. § 150-307-0160 - Definition of Schools and Academies
  36. § 150-307.162(1) - Renumbered
  37. § 150-307.166 - Renumbered
  38. § 150-307-0170 - Senior Center Property Exemption
  39. § 150-307.175 - Renumbered
  40. § 150-307.180 - Renumbered
  41. § 150-307-0180 - Burial Grounds, Cemeteries, Crematories
  42. § 150-307.183 - Renumbered
  43. § 150-307.190 - Renumbered
  44. § 150-307-0190 - Application Process for Property Tax Exemption
  45. § 150-307-0200 - Property of Exempt Entities Leased to Other Exempt Entities
  46. § 150-307.210 - Renumbered
  47. § 150-307.210(5) - Renumbered
  48. § 150-307-0210 - Property Tax Status of Alternative Energy Systems
  49. § 150-307.220-(A) - Renumbered
  50. § 150-307.220-(B) - Renumbered
  51. § 150-307-0220 - Qualifications for Exemption of Indian Properties
  52. § 150-307.230-(A) - Renumbered
  53. § 150-307.230-(B) - Renumbered
  54. § 150-307-0230 - Valuation of Summer Home Properties
  55. § 150-307.240-(B) - Renumbered
  56. § 150-307-0240 - Exception To Taxable Personal Property
  57. § 150-307.241 - Renumbered
  58. § 150-307.242 - Renumbered
  59. § 150-307.242(2) - Documents to Accompany Claim
  60. § 150-307.250 - Renumbered
  61. § 150-307.250(1)(c) - Renumbered
  62. § 150-307-0250 - Water Association Qualifications
  63. § 150-307.260(1)(a) - Renumbered
  64. § 150-307.260(3) - Renumbered
  65. § 150-307-0260 - Water Association Exemption Under ORS 307.210 Is Assessor's Responsibility
  66. § 150-307-0270 - Jurisdiction Over Assessment of Telephonic Companies
  67. § 150-307.270(1)-(A) - Renumbered
  68. § 150-307.270(1)-(B) - Renumbered
  69. § 150-307.270(1)-(C) - Renumbered
  70. § 150-307-0280 - Qualifications for Exemption of Mutual or Cooperative Telephone Associations
  71. § 150-307.286 - Renumbered
  72. § 150-307.289 - Renumbered
  73. § 150-307-0290 - Jurisdiction over Assessment of Non-public Telephonic Systems
  74. § 150-307-0300 - Qualifications for Exemption for Privately Owned Telephone Systems
  75. § 150-307-0310 - [Repealed]
  76. § 150-307.320 - Renumbered
  77. § 150-307-0320 - Definition of Elderly
  78. § 150-307.330 - Renumbered
  79. § 150-307-0330 - Exemption Claim Procedures
  80. § 150-307-0340 - Defining "Surviving Spouse" of a Veteran
  81. § 150-307-0350 - Veteran's Exemption for Surviving Spouse
  82. § 150-307-0360 - Physician Certification of Disability for Exemption
  83. § 150-307.370 - Renumbered
  84. § 150-307-0370 - Property to Which Veteran's Exemption Applies
  85. § 150-307.375 - Renumbered
  86. § 150-307-0380 - Transfer of Veteran's Exemption to a Different Property Requires Refiling
  87. § 150-307-0390 - Veterans Property Held in Trust
  88. § 150-307.394 - Renumbered
  89. § 150-307.397 - Renumbered
  90. § 150-307-0400 - Oregon Active Military Service Member's Exemption - Eligibility
  91. § 150-307.405 - Renumbered
  92. § 150-307.405(3) - Repealed
  93. § 150-307-0410 - Oregon Active Military Service Member's Exemption Claimed By Lawful Occupant
  94. § 150-307-0420 - Agricultural Land Devoted to Agricultural Purposes as Real Property
  95. § 150-307-0430 - Exemption of Buildings, Structures and Machinery or Equipment during Construction
  96. § 150-307-0440 - War Veterans Filing a Claim for Exemption if Living in a Nonprofit Home for the Elderly
  97. § 150-307-0450 - Nonprofit Home for the Elderly
  98. § 150-307.455 - Renumbered
  99. § 150-307-0460 - Personal Property Used for Placing Farm Crops in Storage
  100. § 150-307-0470 - Repealed
  101. § 150-307.475 - Renumbered
  102. § 150-307.480 - Renumbered
  103. § 150-307-0480 - Pollution Control Facilities
  104. § 150-307-0490 - Oregon Food Processor Property Tax Exemption
  105. § 150-307.495 - Renumbered
  106. § 150-307-0500 - Hardship Situations
  107. § 150-307-0510 - Agricultural Workforce Housing and Farm Labor Camp Assessment
  108. § 150-307-0520 - Filing a Claim for Exemption When a Farm Labor Camp or Child Care Facility is Acquired
  109. § 150-307-0530 - Certification of Nonprofit Corporation Low Income Housing Exemption to County Assessor
  110. § 150-307.547 - Renumbered
  111. § 150-307-0700 - Rural Health Care Facilities
  112. § 150-307-0710 - Definitions
  113. § 150-307-0720 - Filing Requirements
  114. § 150-307-0800 - Vertical Housing Development Zone Program
  115. § 150-307.804 - Renumbered
  116. § 150-307.811(1) - Renumbered
  117. § 150-307.811(2)(a) - Renumbered
  118. § 150-307-0900 - Qualified Heavy Equipment and Qualified Heavy Equipment Rental Providers - Definitions and Responsibilities
  119. § 150-307-0905 - Equipment and Tools Subject to the Heavy Equipment Rental Tax
  120. § 150-307-0906 - Liability for Unpaid Heavy Equipment Rental Taxes
  121. § 150-307-0910 - Cost of Heavy Equipment Operator's Service Not Subject to Rental Tax
  122. § 150-307-0915 - Heavy Equipment Rental Tax Exemptions
  123. § 150-307-0920 - Long Term Rental Agreements
  124. § 150-307-0930 - Eligibility for Workforce Housing

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