General Index

TAXATION

Inventory, exemption, 307.400

TAXATION

Manufactured structures, classification, 308.875, 311.280

TAXATION

Nonprofit homes for elderly, 307.370

TAXATION

Partnerships, liability for tax, 308.120

TAXATION

Penalties, late filing, 308.296, 311.223

TAXATION

Personal property (Cont.)

TAXATION

Personal effects, exemption, 307.190

TAXATION

Removed from county, collection, 311.475

TAXATION

Returns

TAXATION

(Generally), 306.245, 308.290

TAXATION

Failure to file, 308.296

TAXATION

Standard forms, return, 306.245

TAXATION

Tangible, held for personal use, 307.190

TAXATION

Tax

TAXATION

As debt of owner, 311.455

TAXATION

As lien

TAXATION

(Generally), 311.405

TAXATION

Charge on real property, 311.645

TAXATION

Personal property, perfected security interest, 311.405

TAXATION

Release

TAXATION

(Generally), 311.625

TAXATION

Business personal property, 311.641, 311.642

TAXATION

Transfer, effect, 311.410

TAXATION

Cancellation

TAXATION

Total of $10 or less, 311.795

TAXATION

Uncollectible, 311.790

TAXATION

Delinquency, see Delinquent taxes, this topic

See DELINQUENT TAXES

TAXATION

Due date, 311.505

TAXATION

Preferred claim in bankruptcy proceedings, 311.480

TAXATION

Returns, see Returns, this topic

See RETURNS

TAXATION

Warrants, see Warrants, this topic

See WARRANTS

TAXATION

Transfer to exempt ownership, effect, 311.410

TAXATION

United States, see United States, this topic

See UNITED STATES

TAXATION

Unsecured, collection, summary, 311.465

TAXATION

Valuation, 100 percent of assessed value, 308.232, 308.250

TAXATION

Warrants, see Warrants, this topic

See WARRANTS

TAXATION

Writs of attachment, tax actions, 311.455

TAXATION

Personal representative, assessments, valuation, 308.135

TAXATION

Planned communities, lots and common property, 94.728

TAXATION

Planning director, divisions of land, notice, 308.210

TAXATION

Plants, pest and weed control, unpaid costs collected as taxes, 570.430

TAXATION

Plats, see Maps and plats, this topic

See MAPS AND PLATS

TAXATION

Poll or head tax, prohibited, CONST. IX §1a

TAXATION

Pollution, see POLLUTION

See POLLUTION

TAXATION

Ports

TAXATION

Assessment, 777.435, 777.445, 777.520

TAXATION

Bonds, principal and interest, 777.430, 777.435, 777.440, 777.470

TAXATION

Boundary changes, filing, 777.437, 778.068

TAXATION

Collection, 777.435, 777.445

TAXATION

Computation period, 280.060

TAXATION

Default levy, 777.440, 777.445

TAXATION

Districts, 280.060, 280.064, 280.070, 280.080, 280.090

TAXATION

Exemption, property, 307.090, 440.505

TAXATION

Hospital purposes, exempt property, 440.505

TAXATION

Law enforcement services, levy, 777.430

TAXATION

Levy

TAXATION

(Generally), 777.435, 777.445, 777.470, 777.520

TAXATION

County court, by, 777.440, 777.445

TAXATION

Limitations

TAXATION

(Generally), 280.060

TAXATION

Bonds, repayment, 777.430, 777.440

TAXATION

Special levy, 777.520

TAXATION

Port of Portland

TAXATION

Bonds, tax levy, 778.065, 778.070

TAXATION

Boundary changes, filing, 778.068

TAXATION

Power, 777.430

TAXATION

Ports (Cont.)

TAXATION

Projects, property, services, financing, 280.060, 280.064, 280.070, 280.080, 280.090

TAXATION

Receipts, disposition, 777.445

TAXATION

Revenue producing property, receipts, reserving, 294.373

TAXATION

Special taxes

TAXATION

Failure to levy, 777.440, 777.445

TAXATION

Levy, 777.430, 777.520

TAXATION

Limitation, 777.520

TAXATION

Sinking fund, 777.520

TAXATION

Taxable property, 307.120, 777.435, 777.445, 777.520

TAXATION

Taxes, assessed, collected as other taxes, 777.435

TAXATION

Taxing power, general and special, 777.430

TAXATION

Power plants, prepayment of taxes, see Facility tax prepayments, this topic

See FACILITY TAX PREPAYMENTS

TAXATION

Premiums, see INSURANCE AND INSURERS

See INSURANCE AND INSURERS

TAXATION

Preparers, see TAX CONSULTANTS AND PRE-

See TAX CONSULTANTS AND PRE-

TAXATION

PARERS, generally

TAXATION

Prepayment of taxes by facilities, see Facility tax prepayments, this topic

See FACILITY TAX PREPAYMENTS

TAXATION

Private express carriers, transmittals, tax returns etc., 293.660, 305.820

TAXATION

Privilege taxes

TAXATION

Alcoholic beverages, see ALCOHOLIC BEVER-

See ALCOHOLIC BEVER-

TAXATION

AGES

TAXATION

Amusement device tax, see LOTTERY, OREGON

See LOTTERY, OREGON

TAXATION

STATE

TAXATION

Insurance and insurers, see INSURANCE AND

See INSURANCE

TAXATION

INSURERS

TAXATION

Motor vehicle dealers, retail sales, 320.405 et seq.

TAXATION

Oyster and shellfish cultivation, 622.290, 622.300

TAXATION

Pari-mutuel racing wagers

TAXATION

(Generally), 462.057, 462.062, 462.067, 462.068, 462.100

TAXATION

Tax Court review, none, 305.410

TAXATION

Utilities

TAXATION

(Generally), 221.450, 221.655

TAXATION

Telecommunications, 221.505, 221.510, 221.515, 759.219

TAXATION

Privileged and confidential information, see