General Index

TAXATION

United States (Cont.)

TAXATION

Income (Cont.)

TAXATION

Returns, incorporation, state income tax returns, 316.457

TAXATION

Split-interest trusts, compliance, 128.090, 128.095

TAXATION

Subtraction, state taxable income, 316.127, 316.680, 316.685

TAXATION

Information, access, 308.290, 314.840

TAXATION

Internal Revenue Code, application to certain property tax laws, 305.842

TAXATION

Irrigation districts, certain payments, 545.355

TAXATION

Jurisdiction over certain land, 272.040

TAXATION

Liens, federal, see Liens, this topic

See LIENS

TAXATION

National forest, acquisition, 272.050

TAXATION

Payments in lieu of taxes, apportionment by

TAXATION

Department of Revenue, 305.615

TAXATION

Property

TAXATION

Collection of taxes, 311.650, 311.651

TAXATION

Exempt from taxes, 307.040

TAXATION

Improvements on settled or claimed land, 307.070

TAXATION

Taxation of when held by

TAXATION

Person under contract of sale, 307.050

TAXATION

Person under lease, 307.060

TAXATION

Taxable owner under contract of purchase, 307.100

TAXATION

Refunds, reciprocal offsets, 1.196, 305.612

TAXATION

Returns, reports

TAXATION

Income, adjustments, state, effect, 314.140, 314.380, 314.410

TAXATION

Insurance, personal, controlled, 746.065

TAXATION

Sale of county lands to, 275.070

TAXATION

Summer homes and recreation facilities on federal land, exemption, 307.182, 307.183, 307.184

TAXATION

Taylor Grazing Act, lands conveyed, tax compromise, 311.800

TAXATION

Universities

TAXATION

Building bonds, 286A.833, 286A.848, CONST. XI-

TAXATION

F(1) §3, CONST. XI-G §3

TAXATION

Exempt property, generally, 307.090

TAXATION

Financing agreements, OHSU, effect on tax status, 353.420

TAXATION

Parking property, 307.095, 307.110

TAXATION

Unknown owner, assessment to, 308.240

TAXATION

Unsecured personal property, collection, summary, 311.465

TAXATION

Unsegregated tax collections account

TAXATION

Distribution ratio, 311.390

TAXATION

Homestead deferral program, refunds, 311.691

TAXATION

Interest, distribution, 311.395

TAXATION

Liability, county treasurer, neglect or refusal to distribute, 311.345

TAXATION

Urban flood safety and water quality district, see

TAXATION

URBAN FLOOD SAFETY AND WATER QUAL-

TAXATION

ITY DISTRICT

TAXATION

Urban renewal

TAXATION

(Generally), 457.035, 457.435

TAXATION

Amount, funds raised, assessor, determination and filing, 457.440

TAXATION

Certification of assessed value, 457.430

TAXATION

Certification of TCV in project area, 457.430

TAXATION

Collection methods, existing plans, 457.435

TAXATION

Computation of tax rate, 457.440, 457.445

TAXATION

Consolidated billing tax rate, 457.445

TAXATION

Division of property taxes, 457.190, 457.420, 457.440, 457.470, CONST. IX §1c

TAXATION

Increased valuation, tax use, 457.440,

TAXATION

CONST. IX §1c

TAXATION

Leased property, 457.240

TAXATION

Limiting collections, 457.455

TAXATION

Modification of assessed value, 457.470

TAXATION

Urban renewal (Cont.)

TAXATION

Payment of project indebtedness

TAXATION

Effect of payment, 457.450

TAXATION

Limiting collections, 457.455

TAXATION

Notice to tax assessor, 457.450

TAXATION

Tax attributed to increased valuation, 457.440,

TAXATION

CONST. IX §1c

TAXATION

Utilities

TAXATION

Additional taxation, annexation, effective date, 222.005

TAXATION

Allocation, interstate, 308.550

TAXATION

Apportionment

TAXATION

Among counties, 308.565

TAXATION

Companies using wire, pipe or pole lines, or operational routes, 308.575

TAXATION

Interstate values, 308.550

TAXATION

Railcar companies, 308.640

TAXATION

To municipal corporations, taxing units, assessors, 308.621

TAXATION

Assessment roll

TAXATION

(Generally), 308.560

TAXATION

Certified roll

TAXATION

Certification, 308.621

TAXATION

Corrections, 308.624, 308.636

TAXATION

Omitted property, 308.628, 308.632, 308.636

TAXATION

Completion, certification, 308.621

TAXATION

Date, finality, 308.540

TAXATION

Description of property, 308.560

TAXATION

Levy and collection of taxes, 308.621

TAXATION

Mistakes, effect, 308.560

TAXATION

Notices, 308.582, 308.595, 308.632

TAXATION

Oath of director, 308.610

TAXATION

Omitted property, 308.628, 308.632, 308.636

TAXATION

Preparation, 308.540

TAXATION

Public record, 308.615

TAXATION

Review

TAXATION

Change in valuation, procedure, 308.595

TAXATION

Completion, director’s review, 308.600

TAXATION

Conference request, modifying tentative assessment, 308.584

TAXATION

Corrections, 308.590, 308.605, 308.624, 308.636

TAXATION

Delivery to Director, 308.585

TAXATION

Entry of corrections, 308.605

TAXATION

Public examination and review, 308.580

TAXATION

Businesses and services, property held for, assessment, 308.515

TAXATION

Central assessment, see Central assessment, this topic

See CENTRAL ASSESSMENT