General Index

TAXATION

Unsegregated tax collections account, refunds out of, 311.813

TAXATION

Rehabilitated residential property, limited assessment

TAXATION

(Generally), 308.450 et seq.

TAXATION

Annual statement, filing, owner, 308.474

TAXATION

Applications, processing and fee, 308.466, 308.468

TAXATION

Boundary determination, 308.457

TAXATION

Condominiums, 308.479

TAXATION

Disqualification, 308.471

TAXATION

Fee, application processing, 308.468

TAXATION

Notice of approval, filing deadline, 307.512

TAXATION

Policy, 308.453

TAXATION

Qualifications, 308.462

TAXATION

Statement, owner, rehabilitation project finished, 308.471

TAXATION

Sunset, 308.450, 308.477, 308.481

TAXATION

Termination of assessment, 308.477, 308.479

TAXATION

Valuation, 308.459

TAXATION

Rehabilitation programs, exemption, 307.130

TAXATION

Releases, tax liens, 305.140

TAXATION

Religious organizations, exemptions

TAXATION

See also Charitable and nonprofit entities, this topic

See CHARITABLE AND NONPROFIT ENTITIES

TAXATION

(Generally), 307.140, 307.162

TAXATION

Affordable housing, 307.140

TAXATION

Child care facilities, schools, and student housing, 307.145

TAXATION

Remedies, ORS Chapter 305, exclusive, 305.845

TAXATION

Removal of value of real property, 311.420

TAXATION

Rent

TAXATION

Heavy equipment, see Heavy equipment rental tax, this topic

See HEAVY EQUIPMENT RENTAL TAX

TAXATION

Housing, see Housing, this topic

See HOUSING

TAXATION

Reports

TAXATION

See also Notices, this topic; Records and recording, this topic; Statements, this topic

See NOTICES

TAXATION

Annual statement from tax roll by tax collector, 311.531

TAXATION

Bankruptcy collections, 311.489

TAXATION

Cigarette tax, see CIGARETTE TAX

See CIGARETTE TAX

TAXATION

Due dates, see Due dates, this topic

See DUE DATES

TAXATION

Emergency communications tax, consumers, 403.217

TAXATION

Enterprise zones, 285C.130, 285C.150, 285C.409, 285C.415

TAXATION

Estate tax, natural resource property credits, 118.140

TAXATION

Foreclosure surpluses, unclaimed property, 312.560

TAXATION

Governor’s tax expenditure reports (state budget), see STATE FINANCE

See STATE FINANCE

TAXATION

Historic property special assessment, 358.500

TAXATION

Housing development costs, city and county funding programs, 307.227, 307.235

TAXATION

Indian tribes, see note after, 307.181

See NOTE AFTER, 307.181

TAXATION

Order requiring filing, 305.263

TAXATION

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

TAXATION

Potential refund credits, 305.286

TAXATION

Property appraisal, by assessor, 308.050

TAXATION

Property tax system, generally, see note preceding, 306.005

See NOTE PRECEDING, 306.005

TAXATION

Tax supervising and conservation commissions, see

TAXATION

TAX SUPERVISING AND CONSERVATION

TAXATION

COMMISSIONS

TAXATION

Taxpayer Advocate, 305.802

TAXATION

To legislature (various entities), see LEGISLA-

See LEGISLA-

TAXATION

TURE

TAXATION

Transient lodging taxes, 284.148

TAXATION

Transportation project taxes, 320.455

TAXATION

Utilities, mileage, by companies, 308.645

TAXATION

Wage tax, transportation services, 320.550

TAXATION

Representation of taxpayers

TAXATION

See also Attorneys and law practitioners, this topic

See ATTORNEYS AND LAW PRACTITIONERS

TAXATION

(Generally), 305.239 et seq.

TAXATION

Attorney fees, costs, expenses, allowance, 305.447, 305.490, 305.790

TAXATION

Corporate taxation, see CORPORATE TAXA-

See CORPORATE TAXA-

TAXATION

TION

TAXATION

Department of Revenue personnel

TAXATION

(Generally), 305.245

TAXATION

Former, 305.260

TAXATION

Local government officers and employees, 305.245

TAXATION

Partnerships, 305.239, 305.242, 314.733

TAXATION

Personal income tax, see INCOME TAX (STATE)

See INCOME TAX (STATE)

TAXATION

Small business corporation stockholders, 305.239, 305.494

TAXATION

Taxpayer Advocate, see TAXPAYER ADVOCATE, generally

See TAXPAYER ADVOCATE

TAXATION

Reproduction costs, determining value of property, 308.275

TAXATION

Reservations, Indian property, see Indians, this topic

See INDIANS

TAXATION

Results-based innovative and efficient administration, legislative findings, 306.113

TAXATION

Retail stores, nonprofit entities, donated items, exemption, 307.130

TAXATION

Retirement and pensions, see RETIREMENT

See RETIREMENT

TAXATION

AND PENSIONS

TAXATION

Returns

TAXATION

(Generally), 308.290

TAXATION

Returns (Cont.)

TAXATION

Advance payments, date payment considered made, 305.128

TAXATION

Confidential, 308.290

TAXATION

Corporate activity tax, 317A.137

TAXATION

Date, filing or receipt, 293.660, 305.128, 305.820, 314.385

TAXATION

Emergency communications tax, 403.215

TAXATION

Failure to file, penalties, 305.422, 305.992, 308.295, 308.296, 308.300, 311.223

TAXATION

False, prohibited, 305.815

TAXATION

Heavy equipment rental tax, 307.878

TAXATION

Mailing, 293.660, 305.820

TAXATION

Marijuana tax, 475C.682

TAXATION

Order requiring filing, 305.263

TAXATION

Penalties

TAXATION

Disposition of, 308.302

TAXATION

Failure with intent to evade tax, 308.300

TAXATION

False return, 305.815, 308.990

TAXATION

For failure to file, 305.422, 305.992, 308.295, 308.296, 308.300, 311.223

TAXATION

Waiver, failure to timely file, 305.422, 308.296

TAXATION

Personal property

TAXATION

(Generally), 308.290

TAXATION

Failure to file, 305.422, 308.296