General Index

TAXATION

Application for exemption, 307.521, 307.523

TAXATION

Cemetery or crematory land, 307.158

TAXATION

Criteria, 307.517

TAXATION

Definitions, 307.515

TAXATION

Extension of deadline, 307.535

TAXATION

Landlord reducing rent, action against for failure, 307.525

TAXATION

Limitation, tax levy of governing body, 307.519

TAXATION

Limited equity cooperative property, 307.520

TAXATION

Notice of approval, filing deadline, 307.512

TAXATION

Ordinances, approving or disapproving application, 307.527

TAXATION

Review, 307.533

TAXATION

Termination, 307.529, 307.530, 307.531

TAXATION

Mobile homes and manufactured structures, see

TAXATION

Mobile homes and manufactured struc-

TAXATION

tures, this topic

TAXATION

Multiple-unit housing, see Multiple-unit housing, this topic

See MULTIPLE-UNIT HOUSING

TAXATION

Newly rehabilitated or constructed rental housing, see note after, 307.867

See NOTE AFTER, 307.867

TAXATION

Nonprofit entities

TAXATION

Agricultural workforce housing, see Agriculture and horticulture, this topic

See AGRICULTURE AND HORTICULTURE

TAXATION

Land held for building residences for low income persons, 307.513

TAXATION

Nonprofit corporation housing for the elderly, 307.241, 307.242, 307.243, 307.244, 307.245, 307.248

TAXATION

Nonprofit corporation low income housing exemption

TAXATION

(Generally), 307.541

TAXATION

Housing (Cont.)

TAXATION

Nonprofit entities (Cont.)

TAXATION

Nonprofit corporation low income housing exemption (Cont.)

TAXATION

Application, 307.545

TAXATION

Cemetery or crematory land, 307.158

TAXATION

Definitions, 307.540

TAXATION

Eligibility for exemption, determining, 307.547

TAXATION

Limit to levy of governing body, 307.543

TAXATION

Notice to county assessor, 307.512, 307.547

TAXATION

Termination, additional taxes, 307.548

TAXATION

Nonprofit homes for the elderly, see Nonprofit homes for the elderly, exemption, this topic

See NONPROFIT HOMES FOR THE ELDERLY, EXEMPTION

TAXATION

Student housing, 307.145, 307.195, 307.471

TAXATION

Notice of approval, certain programs, filing deadline, 307.512

TAXATION

Public bodies, exemption, 307.110

TAXATION

Rehabilitated residential property, see Rehabilitated residential property, limited assessment, this topic

See REHABILITATED RESIDENTIAL PROPERTY, LIMITED ASSESSMENT

TAXATION

Religious organizations, exemption, 307.140

TAXATION

Single-unit housing, see Single-unit housing, this topic

See SINGLE-UNIT HOUSING

TAXATION

Student housing, see Student housing exemptions, this topic

See STUDENT HOUSING EXEMPTIONS

TAXATION

Vertical housing development zones, see Vertical housing development zones, this topic

See VERTICAL HOUSING DEVELOPMENT ZONES

TAXATION

Worker housing exemptions

TAXATION

(Generally), see note after, 307.867

See NOTE AFTER, 307.867

TAXATION

Agricultural workers, see Agriculture and horticulture, this topic

See AGRICULTURE AND HORTICULTURE

TAXATION

Hydroelectric power projects, prepayment of taxes, see Facility tax prepayments, this topic

See FACILITY TAX PREPAYMENTS

TAXATION

Imposition of taxes, 310.060, CONST. I §32,

TAXATION

CONST. IX §3

TAXATION

Improvements

TAXATION

Assessments, separately from land, 308.115

TAXATION

Farm use, 308A.110

TAXATION

Taxability

TAXATION

Mining claims, 307.080

TAXATION

United States, settled or claimed, 307.070

TAXATION

In lieu taxation

TAXATION

Agricultural workforce housing and farm labor camps, 307.490

TAXATION

Child care facilities, 307.490

TAXATION

Electric service owned by city, 307.090

TAXATION

Fish and Wildlife Commission, State, 496.340

TAXATION

Housing authorities, 307.090, 307.092

TAXATION

Municipalities, 307.090, 307.120

TAXATION

Mutual and cooperative electric distribution systems, 308.805, 308.820

TAXATION

Notices, 307.120

TAXATION

Oregon Community Power, 757.883

TAXATION

Oyster and shellfish cultivation, 622.290

TAXATION

Solar energy projects, see note after, 307.175

See NOTE AFTER, 307.175

TAXATION

United States Government, 305.615

TAXATION

Income tax (state), see INCOME TAX (STATE), generally

See INCOME TAX (STATE)

TAXATION

Index, taxpayer, 308.245

TAXATION

Indians

TAXATION

Cigarette tax refund agreements, 323.401

TAXATION

Corporate taxation, see CORPORATE TAXA-

See CORPORATE TAXA-

TAXATION

TION

TAXATION

Fuel taxes, see FUEL TAXES

See FUEL TAXES

TAXATION

Income tax (state), see INCOME TAX (STATE)

See INCOME TAX (STATE)

TAXATION

Real property, taxability, 307.180, 307.181

TAXATION

Reservation enterprise zones, see ENTERPRISE

See ENTERPRISE

TAXATION

ZONES

TAXATION

Tobacco products tax refund agreements, 323.615

TAXATION

Industrial property

TAXATION

Appeals, value, 305.403, 305.487, 305.489

TAXATION

Appraisal

TAXATION

(Generally), 306.126

TAXATION

Disclosure of books and papers relating to, 305.192

TAXATION

Assessment roll, classification, 308.215

TAXATION

Corporations or associations, filing combined returns, 308.290

TAXATION

Industrial plants, valuation, 308.408, 308.411, 308.412, 308.413

TAXATION

Penalty, failure to file, 308.295

TAXATION

Rural area industrial improvements, exemption or deferral, see note after, 307.340

See NOTE AFTER, 307.340

TAXATION

Subpoenas

TAXATION

(Generally), 305.390 et seq.

TAXATION

Confidential information obtained by third-party subpoena, disclosure and use, 305.398

TAXATION

Confidentiality, industrial property information, 305.396

TAXATION

Costs, compliance, payment, 305.400

TAXATION

Non-production of information, choosing, industrial plant owner, 305.394

TAXATION

Third-party subpoenas, limiting scope, 305.392

TAXATION

Industry apprenticeship or training trust, exemption, 307.580

TAXATION

Information for taxpayers, property taxes, appraisals and appeals, making available, 306.255

TAXATION

Inheritance, see ESTATE TAX, generally

See ESTATE TAX

TAXATION

Initiative and referendum