ORS Chapter 308
Chapter 308 — Assessmentof Property for Taxation
2009 EDITION
ASSESSMENTOF PROPERTY FOR TAXATION
REVENUEAND TAXATION
GENERALPROVISIONS
308.005 “Assessor”includes deputy
308.007 Definitions
308.010 Registeredappraiser requirements; continuing education; rules
308.015 Alternatequalifications for appraisers
308.020 Appealof large amounts of value; effect on computation of tax; limited to appealsfrom years before 1997-1998; rules
308.030 Penaltyfor failure to file certain statements within time limits; notice; waiver orreduction of penalty; rules
COUNTYASSESSOR
308.050 Assessor’sannual report on property appraisal program
308.055 Specialassessor appointed if assessor fails to act
308.057 Continuingeducation of county assessors required; effect of failure to comply;appointment of special assessor
308.059 Qualificationsof managerial employees of assessor
308.062 Actionby department when appraisals not being conducted as provided by law;reimbursement of department costs
308.065 Administeringof oaths by assessors and deputies
WHEREAND TO WHOM PROPERTY ASSESSED
308.105 Personalproperty
308.115 Minerals,coal, oil, gas or other severable interests owned separately from realty notsubject to tax; exception for actively mined interests; separately ownedimprovements separately assessed
308.120 Partnershipproperty; liability of either partner for whole tax
308.125 Undividedinterest; assessment; ownership of less than one forty-eighth interest
308.130 Undividedestate of decedent; liability for whole tax; right of contribution
308.135 Trusteeor personal representative separately assessed; valuation of property held asrepresentative
MAXIMUMASSESSED VALUE AND ASSESSED VALUE
(Generally)
308.142 “Property”and “property tax account” defined
308.146 Determinationof maximum assessed value and assessed value; reduction in maximum assessedvalue following property destruction; effect of conservation or highway scenicpreservation easement
(SpecialDeterminations of Value)
308.149 Definitionsfor ORS 308.149 to 308.166
308.153 Newproperty and new improvements to property
308.156 Subdivisionor partition; rezoning; omitted property; disqualification from exemption,partial exemption or special assessment; rules
308.159 Lotline adjustments
308.162 Propertytax account modifications
308.166 Orderingprovisions when property is subject to multiple special determinations of value
ASSESSMENTROLL; METHOD OF ASSESSMENT
308.205 Realmarket value defined; rules
308.207 Computationof real market value for taxing or bonding limitations
308.210 Assessingproperty; record as assessment roll; changes in ownership or description ofreal property and manufactured structures assessed as personal property
308.212 Requirementfor property owner to file address
308.215 Contentsof assessment roll; rules
308.217 Formof assessment and tax rolls; obtaining descriptions of property
308.219 Assessmentand tax rolls; preparation; contents; availability to public; rules
308.225 Boundarychange or proposed boundary change; procedure
308.231 Onlyregistered appraisers to appraise real property
308.232 Propertyto be valued at 100 percent real market value and assessed at assessed value
308.233 Useof sales data for physical appraisal
308.234 Recordof last appraisal; Department of Revenue to approve methods of appraisal
308.235 Valuationof land
308.236 Landvalues to reflect presence of roads; roads not assessed; exception for certaintimber roads
308.240 Descriptionof land; assessment to “unknown owners”; mistake or omission in owner’s name;error in description of property
308.242 Assessor’sauthority to change roll after September 25 limited; when changes permitted;stipulations
308.245 Maps;taxpayers’ index
308.250 Valuationand assessment of personal property; cancellation of assessment and short formreturn in certain cases; verified statements
308.256 Assessment,taxation and exemption of watercraft and materials of shipyards, ship repairfacilities and offshore drilling rigs
308.260 Watercraftused for reduction or processing of deep-sea fish; machinery and equipment;assessment; taxation
308.270 Publiclands sold or contracted to be sold to be placed on assessment roll; obtaininglist of such lands and of final certificates issued
308.275 Useof reproduction cost or prices and costs in determining assessed values
308.285 Requiringtaxpayer to furnish list of taxable property
308.290 Returns;personal property; exception; real property; combined real and personal returnsfor industrial property; extensions; confidentiality and disclosure;lessor-lessee elections; rules
308.295 Penaltiesfor failure to file real property or combined return on time; notice; waiver ofpenalty
308.296 Penaltyfor failure to file return reporting only personal property; notice; waiver ofpenalty
308.297 Personalproperty returns to note penalty for delinquency
308.300 Penaltyfor neglecting to file real property or combined return with intent to evadetaxation
308.302 Dispositionof penalties
308.310 Whenlist of persons issued electrical permits supplied
308.316 Examiningwitnesses, books and records; reference of matter to department upon failure toproduce records or testify
308.320 Oathof assessor upon completion of assessment roll
308.325 Certificateof assessment to person assessed
308.330 Dutyof assessor to assess properly
308.335 Departmenttesting work of county assessors; supplementing assessment list; specialassessor
308.341 Exemptionfor reduction in value by reason of comprehensive plan or zone change; limitedto tax years before 1997-1998; disqualification; treatment of property firstexempt in 1996-1997 tax year
308.343 Applicabilityof plan or zone change exemption
INDUSTRIALPLANTS
308.408 “Industrialplant” defined
308.411 Appraisaland real market valuation of industrial plants; rules
308.412 Effectof election to exclude income approach to value under prior law
308.413 Confidentialinformation furnished under ORS 308.411; exception; rules
DESTROYEDOR DAMAGED PROPERTY
308.425 Taxeson destroyed or damaged property; proration; reduction; effect of repair
308.428 Propertydestruction or damage during first six months of assessment year; July 1assessment date
308.440 Reliefnot allowed in case of arson by property owner
REHABILITATEDRESIDENTIAL PROPERTY
308.450 Definitionsfor ORS 308.450 to 308.481
308.453 Policy
308.456 Applicationof ORS 308.450 to 308.481; standards for processing certificate applications
308.457 Determiningboundaries of distressed areas; rules; limitation
308.459 Valuationof rehabilitated property not to be increased; effect of filing date ofcertificate
308.462 Qualificationsfor limited assessment
308.466 Processingapplications for limited assessment; issuance of certificate; judicial reviewof application denial
308.468 Feefor limited assessment applications; time of payment; disposition
308.471 Ownerto file statement with governing body when rehabilitation project finished;disqualification of property; judicial review of disqualification determination
308.474 Ownerto file annual statement regarding rental property transactions if agreementfiled under ORS 308.462 (2)
308.477 Terminationof limited assessment for incomplete construction or noncompliance; appeal;revaluation; tax liability
308.479 Terminationof limited assessment for change of use; additional taxes; circumstances whenadditional taxes not imposed
308.481 Extendingdeadline for completion of rehabilitation project; grounds
NONPROFITHOMES FOR ELDERLY PERSONS
308.490 Determiningvalue of homes for elderly persons
ASSESSMENTOF DESIGNATED UTILITIES AND COMPANIES BY DEPARTMENT OF REVENUE