General Index

TAXATION

BILITY COMPANIES

TAXATION

Lists of taxable property, requiring, assessors, 308.285

TAXATION

Literary institutions, exempt, 307.130, 307.166

TAXATION

Local governments

TAXATION

See also Cities, this topic; Counties, this topic;

See CITIES

TAXATION

Districts, this topic; Public lands, this topic

TAXATION

Accounting methods, 294.333, 294.403

TAXATION

Budgeting

TAXATION

(Generally), 294.414, 294.423

TAXATION

Application of Local Budget Law, 294.316

TAXATION

Budget message, 294.403, 294.408, 294.426

TAXATION

Budget officer, powers and duties, 294.331

TAXATION

Budget resources, 294.358, 294.361

TAXATION

Division of Audits, powers and duties, 294.505

TAXATION

Emergency spending, U.S. grants, 294.478

TAXATION

Failure to file copy of budget, reports or documents, 294.565

TAXATION

Claims against foreclosed lands, effect, 275.130

TAXATION

Collection and payment of taxes, 311.255, 311.265

TAXATION

Commuter ridesharing arrangements, tax prohibition, 825.350

TAXATION

Construction taxes, see Construction taxes, this topic

See CONSTRUCTION TAXES

TAXATION

Corporate activity tax, state preemption, 317A.158

TAXATION

Delinquent city assessments, effect, 312.290

TAXATION

Exemptions, local governments, impact on, see

TAXATION

Exemptions, this topic

TAXATION

Food processing equipment exemption, reduction, 307.458

TAXATION

Local governments (Cont.)

TAXATION

Foreclosures, rights not affected, 312.250

TAXATION

Fuel taxes, see FUEL TAXES

See FUEL TAXES

TAXATION

Funds

TAXATION

Internal service funds, establishing, 294.343

TAXATION

Loans from, commingling of, 294.468

TAXATION

Unnecessary, disposition, 294.353

TAXATION

Home share programs, exemption, see note after, 307.558

See NOTE AFTER, 307.558

TAXATION

Housing, see Housing, this topic

See HOUSING

TAXATION

Income tax, see INCOME TAX (LOCAL), generally

See INCOME TAX (LOCAL)

TAXATION

Interest earned on funds, 294.080

TAXATION

Internet access taxes, prohibition, 305.822

TAXATION

Investment pool, 294.805, 294.895

TAXATION

Land bank authorities, 465.615

TAXATION

Lienholders, rights as, removal, redemption, 312.170

TAXATION

Local option taxes, see Local option taxes, this topic

See LOCAL OPTION TAXES

TAXATION

Motor vehicle tax moratorium, 320.490

TAXATION

Property, taxability, 307.090, 307.110, 307.120

TAXATION

Removal, redemption rights, 312.170

TAXATION

Representation of taxpayers, 305.245

TAXATION

Special assessment, local governments, impact on, see Special assessments, this topic

See SPECIAL ASSESSMENTS

TAXATION

Supplemental budget, 294.471, 294.476, 294.477

TAXATION

Telecommunications taxes prohibited, 305.822, 305.823, 403.207

TAXATION

Transient lodging taxes, see Transient lodging taxes, this topic

See TRANSIENT LODGING TAXES

TAXATION

Warrants, 294.015

TAXATION

Workforce housing exemption laws, see note after, 307.867

See NOTE AFTER, 307.867

TAXATION

Local option taxes

TAXATION

Assessments in lieu of, 223.856

TAXATION

Bonds, payment, 280.060

TAXATION

Capital projects, term, 280.060

TAXATION

Categorization, governing body budget, 294.456

TAXATION

Certification, 310.060, 310.206

TAXATION

Community colleges, 280.057

TAXATION

County road funds, 368.705, 368.710

TAXATION

County service districts, 280.055, 451.485, 451.490

TAXATION

Definition, local option tax, 280.040, 310.202

TAXATION

Elections, see ELECTIONS

See ELECTIONS

TAXATION

Income tax, see INCOME TAX (LOCAL), generally

See INCOME TAX (LOCAL)

TAXATION

Local Budget Law, 294.474, 294.476, 294.477

TAXATION

Period for use of revenues, subdivision, 280.064

TAXATION

Property tax items, categories, reduction ratio, calculation, 310.150, 310.236, 310.242, 310.244

TAXATION

Public libraries, 357.430, 357.525

TAXATION

Reduction ratio, property tax items, calculation, 310.150, 310.236, 310.242, 310.244

TAXATION

Sales taxes, 305.620 et seq.

TAXATION

Serial levies

TAXATION

Measure 47 comparison taxes, reallocation, 310.237

TAXATION

Outside constitutional limitation, former law, application, 280.145

TAXATION

Treatment as local option tax, 310.202, 310.237

TAXATION

Transportation, intergovernmental entities, 190.083, 190.088, 190.091

TAXATION

Urban flood safety and water quality district, prohibition, 550.300

TAXATION

Urban renewal tax rates, exclusion, 457.445

TAXATION

Lodging taxes, transient, see Transient lodging taxes, this topic

See TRANSIENT LODGING TAXES

TAXATION

Logging equipment, exemption, 307.824, 307.827, 307.831

TAXATION

Logging roads, assessment, 308.236

TAXATION

Long term care facilities

TAXATION

Assessment on facilities, 409.800 et seq.

TAXATION

Exemption, 307.808, 307.811, 307.815, 443.895

TAXATION

Lottery, see LOTTERY, OREGON STATE

See LOTTERY, OREGON STATE

TAXATION

Low income housing, see Housing, this topic

See HOUSING

TAXATION

Machinery

TAXATION

See also Equipment, this topic

See EQUIPMENT

TAXATION

Assessment roll, classification, 308.215

TAXATION

Attached or connected to land, 308A.110

TAXATION

Collection of taxes, county reciprocity, 311.475

TAXATION

Delinquent taxes, see Delinquent taxes, this topic

See DELINQUENT TAXES

TAXATION

Distraint, tax collector, 311.470, 311.644

TAXATION

Foreclosure of security interest, 311.473, 311.656

TAXATION

Heavy equipment rental tax, see Heavy equipment rental tax, this topic

See HEAVY EQUIPMENT RENTAL TAX

TAXATION

Lien, real property where located, 311.405

TAXATION

Owned separately from land, assessment, 308.115

TAXATION

Mail and mailing

TAXATION

Farmland special assessment, notices, 308A.077

TAXATION

Foreclosure proceedings, property, notice, 312.040

TAXATION

Mortgagees, tax statements, 311.252

TAXATION

Notices, generally, alternate means, 305.127