General Index

TAXATION

Nursery stock, exemption, 307.315

TAXATION

Omitted property, placing on roll, 311.219

TAXATION

Open space lands, notice of approval, 308A.312

TAXATION

Penalty for failure to file return, 308.295

TAXATION

Potential refund credits, 305.286

TAXATION

Property taxes to be imposed by taxing district, 310.060

TAXATION

Property value appeals boards, 309.025

TAXATION

Redemption period, foreclosures, 312.125, 312.190

TAXATION

Rehabilitated rental property, termination, limited assessment, 308.477

TAXATION

Sale of foreclosed lands, 275.250

TAXATION

Single-unit housing, 307.512, 307.674, 307.681

TAXATION

Taxing district, notice of amount of taxes imposed on property for tax year, 311.391

TAXATION

Timber operations, commencing, 527.670

TAXATION

Notices (Cont.)

TAXATION

Time of assessment, 314.407

TAXATION

Utilities, assessment roll, 308.582, 308.595, 308.632

TAXATION

Oaths and affirmations

TAXATION

Administering of, 308.065

TAXATION

Assessors, 308.065, 308.320, 308.990

TAXATION

Perjury and false swearing, see Perjury and false swearing, this topic

See PERJURY AND FALSE SWEARING

TAXATION

Property value appeals boards, 309.070

TAXATION

Return filed under tax laws

TAXATION

Declaration in lieu of, 305.810

TAXATION

False, prohibited, 305.815

TAXATION

Revenue Director, officers, 308.610, 314.810

TAXATION

Tax supervising and conservation commissions, 294.615

TAXATION

Verification of, 305.810

TAXATION

Oil and gas

TAXATION

Assessment

TAXATION

(Generally), 308.115

TAXATION

Central assessment, see Central assessment, this topic

See CENTRAL ASSESSMENT

TAXATION

Common School Fund, proceeds source, 324.340,

TAXATION

CONST. VIII §2

TAXATION

Drilling rigs, offshore, self-propelled, 308.256

TAXATION

Fuel taxes, see FUEL TAXES, generally

See FUEL TAXES

TAXATION

Natural gas pipeline extension projects, exemption, 307.107

TAXATION

Oil and gas tax, see OIL AND GAS TAX, generally

See OIL AND GAS TAX

TAXATION

Pollution control facilities, credits, see INCOME

See INCOME

TAXATION

TAX (STATE)

TAXATION

Utilities, see Utilities, this topic

See UTILITIES

TAXATION

Omitted property

TAXATION

Additions to roll, 311.216

TAXATION

Appeals, 311.223

TAXATION

Assessment by Department of Revenue, 308.335

TAXATION

Correcting errors, 311.205

TAXATION

Correction of rolls, 311.223

TAXATION

Excess inventory valuation, 311.216

TAXATION

Filing statement of facts, 311.223

TAXATION

Liens, 311.405

TAXATION

Mandamus procedure, 311.232

TAXATION

Notice of intention to assess, 311.219

TAXATION

Officer failing to comply, 311.232

TAXATION

Special determinations of value, 308.156

TAXATION

Taxes, delinquency of, 311.229

TAXATION

When correction prejudicial, 311.235

TAXATION

Open space lands, special assessment

TAXATION

Application for classification, 197A.216, 308A.306

TAXATION

Assessed value determination, 308A.315

TAXATION

Change in classification, effect, 308A.733

TAXATION

Change in use, procedure, additional tax, 308A.318, 308A.321, 308A.324

TAXATION

Definitions, 308A.300

TAXATION

Disqualification, 215.783

TAXATION

Due date, procedure, 197A.216, 308A.309

TAXATION

Legislative intent, 308A.303

TAXATION

Notice of approval, recording, 308A.312

TAXATION

Prepayment of additional taxes, 308A.324

TAXATION

Reports on land use, owners, 308A.327

TAXATION

Rules, 308A.318, 308A.330

TAXATION

Operating taxes

TAXATION

Defined, 310.055

TAXATION

Nontimber offsets, rate adjustment, 310.105

TAXATION

Orchestras, financing, 358.820, 358.831, 358.840, 358.850

TAXATION

Oregon Tax Court, see TAX COURT, OREGON, generally

See TAX COURT, OREGON

TAXATION

Oregon transparency website, content requirements, tax expenditures, 276A.253, 276A.256

TAXATION

Owner

TAXATION

Defined, 308A.300

TAXATION

Latest record owner, 308.210

TAXATION

Owner (Cont.)

TAXATION

Personal property, assessed in name of, 308.105

TAXATION

Oyster cultivation

TAXATION

Equipment, structures, 307.397

TAXATION

Use tax, 622.290, 622.300

TAXATION

Papers, subpoenaing and examination, 305.190, 308.316

TAXATION

Parking, see PARKING

See PARKING

TAXATION

Parks and recreational areas

TAXATION

Camping and recreational vehicle spaces, 390.232

TAXATION

Counties

TAXATION

Agreements to manage timber, 275.330

TAXATION

Conveyance, 275.330

TAXATION

Regulations for use, 275.330

TAXATION

Districts, see PARK AND RECREATION DIS-

See PARK AND RECREATION DIS-

TAXATION

TRICTS

TAXATION

Management of timber, 275.330

TAXATION

National parks and forests, tax jurisdiction, State, 272.040, 272.070

TAXATION

Nonprofit corporations, exemption, 307.115

TAXATION

Open space lands, see Open space lands, special assessment, this topic

See OPEN SPACE LANDS, SPECIAL ASSESSMENT

TAXATION

Recreation facilities on federal land, exemption, 307.182

TAXATION

Sale by county, 275.330

TAXATION

Special assessment, disqualification, 215.783

TAXATION

Vehicle fuel and excise taxes, use, CONST. IX §3a