Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION

  1. § 150-308.010 - Renumbered
  2. § 150-308.010(1) - Renumbered
  3. § 150-308-0010 - Continuing Education Requirements for Registered Appraisers, Waiver of those Requirements, and Revocation of Registrations
  4. § 150-308.015 - Renumbered
  5. § 150-308-0020 - Revocation of Appraiser Registration
  6. § 150-308.030 - Renumbered
  7. § 150-308-0030 - Appraiser Trainee Program
  8. § 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
  9. § 150-308-0050 - Continuing Education Requirements for Assessors
  10. § 150-308.057 - Renumbered
  11. § 150-308.059-(A) - Renumbered
  12. § 150-308.059-(B) - Renumbered
  13. § 150-308-0060 - Continuing Education Requirement for Appraisal Managers in County Assessment Offices
  14. § 150-308-0070 - Qualifications of Managerial Employees of the Assessor's Office
  15. § 150-308-0080 - Taxable Personal Property Whose Temporary Situs Is in the State of Oregon
  16. § 150-308-0090 - Billboards as Real Property
  17. § 150-308-0100 - Determining Maximum Assessed Value when the Property Class is Changed
  18. § 150-308.105 - Renumbered
  19. § 150-308-0110 - Reduction of Maximum Assessed Value (MAV) for Property Destroyed or Damaged by Fire or Act of God
  20. § 150-308.115 - Renumbered
  21. § 150-308-0120 - Reduction of Maximum Assessed Value (MAV) When a Building is Demolished or Removed
  22. § 150-308-0130 - Definitions
  23. § 150-308-0140 - Computation of Changed Property Ratio for Centrally Assessed Property
  24. § 150-308.146 - Renumbered
  25. § 150-308.146(5)(a) - Renumbered
  26. § 150-308.146(8) - Renumbered
  27. § 150-308.149-(A) - Renumbered
  28. § 150-308.149(3) - Renumbered
  29. § 150-308.149(5) - Renumbered
  30. § 150-308.149(6) - Renumbered
  31. § 150-308-0150 - Net Capitalized Additions
  32. § 150-308.156 - Renumbered
  33. § 150-308.156-(B) - Renumbered
  34. § 150-308.156(5) - Renumbered
  35. § 150-308.156(5)-(A) - Renumbered
  36. § 150-308.156(5)-(B) - Renumbered
  37. § 150-308.156(5)-(C) - Renumbered
  38. § 150-308.156(5)-(D) - Renumbered
  39. § 150-308.159 - Renumbered
  40. § 150-308-0160 - Minor Construction
  41. § 150-308-0170 - Establishing a Changed Property Ratio
  42. § 150-308-0180 - Definition of Affected
  43. § 150-308-0190 - Subdivided and Partitioned Property MAV
  44. § 150-308-0200 - Rezoned Property - Calculating Maximum Assessed Value (MAV)
  45. § 150-308.205-(A) - Renumbered
  46. § 150-308.205-(C) - Renumbered
  47. § 150-308.205-(D) - Renumbered
  48. § 150-308.205-(E) - Renumbered
  49. § 150-308.205-(F) - Renumbered
  50. § 150-308.205-(G) - Renumbered
  51. § 150-308.205-(H) - Renumbered
  52. § 150-308-0210 - Omitted Property-Allocating Maximum Assessed Value (MAV)
  53. § 150-308.215(1)-(A) - Renumbered
  54. § 150-308.215(1)-(B) - Renumbered
  55. § 150-308.215(1)(g) - Renumbered
  56. § 150-308.219 - Renumbered
  57. § 150-308-0220 - Exemption, Partial Exemption or Special Assessment Disqualification - Allocating MAV
  58. § 150-308.225 - Renumbered
  59. § 150-308-0230 - Calculation of Maximum Assessed Value (MAV) for Lot Line Adjustments
  60. § 150-308.231 - Renumbered
  61. § 150-308.232 - Renumbered
  62. § 150-308.234 - Renumbered
  63. § 150-308.235 - Renumbered
  64. § 150-308-0240 - Real Property Valuation for Tax Purposes
  65. § 150-308.242(3) - Renumbered
  66. § 150-308-0245 - Partial Exemptions and Special Assessments of Land
  67. § 150-308.250 - Renumbered
  68. § 150-308-0250 - Derivation of Capital Structure and Discount Rates for Valuing Industrial Properties and Department-Assessed Properties
  69. § 150-308.256(4) - Renumbered
  70. § 150-308-0260 - Industrial Property Valuation for Tax Purposes
  71. § 150-308-0270 - Valuation of Contaminated Property
  72. § 150-308.275(1) - Renumbered
  73. § 150-308-0280 - Measuring Functional Obsolescence in Industrial Property
  74. § 150-308.290 - Renumbered
  75. § 150-308.290-(A) - Repealed
  76. § 150-308.290-(B) - Renumbered
  77. § 150-308.290(7)-(A) - Renumbered
  78. § 150-308.290(7)-(B) - Renumbered
  79. § 150-308-0290 - Effective Tax Rate
  80. § 150-308-0300 - Valuation Review of State-appraised Industrial Property.
  81. § 150-308-0310 - Real Market Value and Property Classification as Part of Assessment Roll
  82. § 150-308-0320 - Property With Multiple Leases Assessed as One Parcel
  83. § 150-308-0330 - Contents of Assessment Roll for Condominiums
  84. § 150-308-0340 - Printout Required When Assessment and Tax Rolls do not Constitute a Written Record
  85. § 150-308-0350 - Filing Requirements for Certain Delayed Annexations by Cities
  86. § 150-308-0355 - Filing Requirements for Boundary Changes
  87. § 150-308-0360 - Appraisals of Real Property by Registered Appraisers
  88. § 150-308-0370 - Determining Taxable Value for Assessment Charges on Property Exempt from Taxation
  89. § 150-308-0380 - Appraisal of Real Property
  90. § 150-308-0390 - Agricultural Land Devoted to Agricultural Purposes; Valuation for Ad Valorem Tax Purposes
  91. § 150-308-0400 - Stipulation Procedures
  92. § 150-308-0410 - Cancellation of Personal Property Assessments
  93. § 150-308.411-(A) - Renumbered
  94. § 150-308.413 - Renumbered
  95. § 150-308-0420 - Exemption of Watercraft Undergoing Repairs
  96. § 150-308.425 - Renumbered
  97. § 150-308-0430 - Valuation of New Construction
  98. § 150-308-0440 - Confidentiality - Returns of Taxable Property
  99. § 150-308-0450 - Industrial Property Returns - Incomplete Returns and Late Filing Penalties
  100. § 150-308-0470 - County Contractors Having Access to Confidential Records
  101. § 150-308-0480 - Confidentiality of Property Tax Information for Centrally Assessed Companies; Exchange Under Reciprocal Agreements
  102. § 150-308.490 - Renumbered
  103. § 150-308-0490 - Appraisal and Valuation of Industrial Plants
  104. § 150-308-0500 - Confidentiality of Industrial Plant Information
  105. § 150-308.505(6) - Renumbered
  106. § 150-308-0510 - Definition of Destroyed or Damaged
  107. § 150-308.515 - Renumbered
  108. § 150-308.515(1)(h) - Repealed
  109. § 150-308.515(2)(b) - Renumbered
  110. § 150-308-0520 - Valuation of Nonprofit Homes for the Elderly
  111. § 150-308.525 - Renumbered
  112. § 150-308-0530 - Defining "Communication Services"
  113. § 150-308.540 - Renumbered
  114. § 150-308-0540 - Assessment of Properties of Designated Utilities and Companies by Department of Revenue
  115. § 150-308.550(2)-(A) - Renumbered
  116. § 150-308.550(2)-(B) - Renumbered
  117. § 150-308.550(2)-(C) - Renumbered
  118. § 150-308.550(2)-(D) - Renumbered
  119. § 150-308.550(2)-(E) - Renumbered
  120. § 150-308.550(2)-(F) - Renumbered
  121. § 150-308.550(2)-(G) - Renumbered
  122. § 150-308.550(2)-(H) - Renumbered
  123. § 150-308-0550 - Property Used for Guide Service
  124. § 150-308.555 - Renumbered
  125. § 150-308.560 - Renumbered
  126. § 150-308-0560 - Confidentiality of Appraisals of Designated Utilities and Companies by Department of Revenue
  127. § 150-308-0570 - Computation of Changed Property Ratio for Centrally Assessed Property
  128. § 150-308-0580 - Allocation of Mobile Aircraft Property Value
  129. § 150-308-0585 - Procedure for Determining Oregon Property Value for Private Railroad Car Companies
  130. § 150-308-0590 - Allocation of Centrally Assessed Electric Company Property Value
  131. § 150-308-0595 - Allocation of Centrally Assessed Gas Distribution Company Property Value
  132. § 150-308-0600 - Allocation of Centrally Assessed Pipeline Company Property Value
  133. § 150-308.605(2) - Renumbered
  134. § 150-308-0605 - Allocation of Centrally Assessed Railroad Company Property Value
  135. § 150-308-0610 - Allocation of Centrally Assessed Communication Company Property Value
  136. § 150-308-0615 - Allocation of Centrally Assessed Water Transportation Company Property Value
  137. § 150-308.655 - Renumbered
  138. § 150-308-0660 - Unit Valuation of Centrally Assessed Properties
  139. § 150-308-0670 - Contents of the Utility Assessment Roll
  140. § 150-308.671 - Renumbered
  141. § 150-308-0680 - Contents of Department's Journal
  142. § 150-308-0690 - Centrally Assessed Property - Appraisal Guidelines
  143. § 150-308-0695 - Removal of Certain Elected Exempt Property from Correlated System Real Market Value of Centrally Assessed Property
  144. § 150-308-0700 - Qualification of Property for Special Assessment as Government Restricted Multiunit Rental Housing
  145. § 150-308.704 - Renumbered
  146. § 150-308.709 - Renumbered
  147. § 150-308-0710 - Application and Election Process for Government Restricted Multiunit Rental Housing
  148. § 150-308.712 - Renumbered
  149. § 150-308.714-(A) - Renumbered
  150. § 150-308.714-(B) - Renumbered
  151. § 150-308-0720 - Special Assessment of Government Restricted Multiunit Rental Housing Property
  152. § 150-308-0730 - Special Assessment Disqualification Process
  153. § 150-308-0740 - Process for Voluntary Disqualification from Special Assessment Program and Subsequent Application
  154. § 150-308-0750 - Payment of Taxes on Manufactured Structure That Allows Change from Real Property to Personal Property Status
  155. § 150-308-0760 - Manufactured Structure Classified as Real or Personal Property
  156. § 150-308-0770 - Real and Personal Manufactured Dwellings to be Assessed in Like Manner
  157. § 150-308.865 - Renumbered
  158. § 150-308.875-(A) - Renumbered
  159. § 150-308.875-(B) - Renumbered
  160. § 150-308-1010 - Farm Use Definitions, Inactivity Due to Illness, and Description of Lands in Non-Exclusive Farm Use
  161. § 150-308-1020 - Disposal by donation to a local food bank or school
  162. § 150-308-1030 - Assessment of Farmlands Within Exclusive Farm Use (EFU) Zones
  163. § 150-308-1040 - Assessment of Farmlands Outside of Exclusive Farm Use (EFU) Zones
  164. § 150-308-1050 - Gross Income Requirement
  165. § 150-308-1060 - Wasteland
  166. § 150-308-1070 - Acquired Land as Part of Farming Unit
  167. § 150-308-1080 - Valuation of Certain Agricultural Land to Reflect Value for Farm Use Only
  168. § 150-308-1090 - Calculation of MSAV When SAV Soil Classification is Changed
  169. § 150-308-1100 - Disqualification of Exclusive Farm Use Farmland; Site Inspection and Notation
  170. § 150-308-1110 - Disqualification of Non-Exclusive Farm Use (Non-EFU) Farmland; Site Inspection and Notation
  171. § 150-308-1120 - Definition of Specially Assessed Homesites
  172. § 150-308-1130 - Application for Specially Assessed Homesite
  173. § 150-308-1140 - Qualified Specially Assessed Homesite Valuation
  174. § 150-308-1150 - Ratio Calculation for Open Space Lands
  175. § 150-308-1500 - Additional Tax Calculation and When to Impose Additional Tax
  176. § 150-308-1510 - No Additional Tax; Notation Remains
  177. § 150-308-1520 - Deferred Additional Tax (ORS 308A.706); When to Collect
  178. § 150-308-1530 - Disqualification Notification Procedures

The following state regulations pages link to this page.



State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.