General Index

TAXATION

Refunds by, 311.806

TAXATION

Review of acts of, 305.275

TAXATION

Sale of foreclosed lands, 275.120, 275.150

TAXATION

Settlement with county treasurer, 311.395

TAXATION

Surety bond, 311.060

TAXATION

Undivided interests, payment to, 308.125

TAXATION

Unit ownership declaration, approval, 100.110

TAXATION

Tax consultants and preparers, see TAX CON-

See TAX CON-

TAXATION

SULTANTS AND PREPARERS, generally

TAXATION

Tax Court, Oregon, see TAX COURT, OREGON, generally

See TAX COURT, OREGON

TAXATION

Tax expenditures (generally)

TAXATION

(Note: This subtopic contains entries related to tax expenditures, generally. Specific expenditures -credits, exemptions, etc. -- are indexed elsewhere in this topic and in INCOME TAX (STATE) and

TAXATION

CORPORATE TAXATION.)

TAXATION

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

See STATE FINANCE

TAXATION

Legislature and legislation, see LEGISLATURE

See LEGISLATURE

TAXATION

Oregon transparency website, content requirements, generally, 276A.253, 276A.256

TAXATION

Tax expenditures (generally) (Cont.)

TAXATION

Property tax expenditure funding, 306.350, 306.353, 306.356, 306.359

TAXATION

Revenue impact statements, 173.025

TAXATION

Time limitation, 315.037

TAXATION

Transportation project taxes, continuous effect, 320.401

TAXATION

Tax Practitioners, State Board of, see TAX PRAC-

See TAX PRAC-

TAXATION

TITIONERS, STATE BOARD OF, generally

TAXATION

Tax receipts

TAXATION

(Generally), 311.356

TAXATION

Form, contents, 311.361

TAXATION

Taxes collected in advance of extension on tax roll, 311.370

TAXATION

Temporary, 311.361

TAXATION

Tax reduction programs

TAXATION

(Generally), 305.145

TAXATION

Apportionment to counties, determination, 310.595

TAXATION

Distribution of moneys to counties, 310.585

TAXATION

Floating homes, eligible as homesteads, 310.623

TAXATION

Mobile homes, see Mobile homes and manufactured structures, this topic

See MOBILE HOMES AND MANUFACTURED STRUCTURES

TAXATION

Property tax work-off programs, 310.800

TAXATION

Tax rolls

TAXATION

See also Assessment rolls, this topic

See ASSESSMENT ROLLS

TAXATION

Address, noting, 311.560

TAXATION

Advance collections, 311.370

TAXATION

Assessment roll becoming, 311.115

TAXATION

Code areas, use of, 310.147

TAXATION

Corrections

TAXATION

(Generally), 306.115, 311.205 et seq.

TAXATION

Additional taxes due, 311.206

TAXATION

By petition, maximum assessed value, 311.234

TAXATION

Omitted property, adding to roll, 311.223

TAXATION

Square footage, 311.234

TAXATION

Subsequent years, pending appeal, 305.285

TAXATION

Delinquent taxes, entry on roll, 311.125

TAXATION

Delivery to tax collector, 311.115

TAXATION

Department, authority, corrections, 311.205

TAXATION

Destroyed or damaged

TAXATION

Clerical help, material, furnishing, 311.145

TAXATION

Transcripts of unpaid tax, 311.140

TAXATION

Form of, 308.217

TAXATION

Hardship relief, striking from roll, 307.475

TAXATION

Historic property, 358.505

TAXATION

Home start lands, 307.561

TAXATION

Homestead deferred property listing, 311.674

TAXATION

Omitted property, procedure, 311.216

TAXATION

Payments, entry, 311.356

TAXATION

Pending appeal, 305.285

TAXATION

Placing certain property on, 311.120

TAXATION

Potential refund credits, 305.286

TAXATION

Preparing, 311.120

TAXATION

Relisting, reassessment, relevying, 311.120

TAXATION

Residential property, ordering change or correction, 305.288

TAXATION

Restoration of destroyed or damaged rolls, 311.140

TAXATION

To collector in charter counties, 311.020

TAXATION

Uncollected tax, adding, 311.120

TAXATION

Warrant authorizing collection, 311.110

TAXATION

Tax statements, see Statements, this topic

See STATEMENTS

TAXATION

Tax supervising and conservation commissions, see TAX SUPERVISING AND CONSERVATION

See TAX SUPERVISING AND CONSERVATION

TAXATION

COMMISSIONS, generally

TAXATION

Tax year, definition, 308.007

TAXATION

Taxable period, termination, 314.440

TAXATION

Taxing districts, code areas, amount raised, 310.153

TAXATION

Taxpayer Advocate, see TAXPAYER ADVOCATE, generally

See TAXPAYER ADVOCATE

TAXATION

Taxpayer Bill of Rights

TAXATION

(Generally), 305.860, 305.865

TAXATION

Taxpayer Bill of Rights (Cont.)

TAXATION

Agreement to satisfy liability, entering, 305.890

TAXATION

Explanation, clear, right, 305.885

TAXATION

Installment payments, 305.890

TAXATION

Meetings or communications with Revenue Department, 305.875

TAXATION

Misleading taxpayer, waiver of interest or penalty, 305.880

TAXATION

Personnel evaluations, basing on taxes collected, 305.870

TAXATION

Title of Act, 305.900

TAXATION

Warrants, 305.895

TAXATION

Taxpayers’ index, contents, 308.245

TAXATION

Taylor Grazing Act, lands conveyed to United

TAXATION

States, tax compromise, 311.800

TAXATION

Telecommunications

TAXATION

See also Utilities, this topic

See UTILITIES

TAXATION

Allocation and apportionment of taxes, 314.280

TAXATION

Assistance with tax law questions, phone lines,

TAXATION

Department of Revenue, 305.261, 305.262

TAXATION

Central assessment, see Central assessment, this topic

See CENTRAL ASSESSMENT

TAXATION

Emergency communications tax, see Emergencies and disasters, this topic

See EMERGENCIES AND DISASTERS

TAXATION

Internet access taxes, prohibition, 305.822