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