General Index

TAXATION

Collection

TAXATION

(Generally), 308.621

TAXATION

Delinquent taxes, 311.655

TAXATION

Definitions

TAXATION

(Generally), 294.311, 308.505

TAXATION

Domestic water supply district, 264.110

TAXATION

Delinquent taxes, actions, 311.655

TAXATION

Interstate apportionment, 308.550

TAXATION

Liens on property, 308.640, 311.655

TAXATION

Mileage reports by companies, 308.645

TAXATION

Office, principal, maintaining, 308.650

TAXATION

Omitted property assessment, 308.628, 308.632, 308.636

TAXATION

Operational routes, apportioning assessed value, 308.575

TAXATION

Oregon Community Power

TAXATION

In lieu payments, 757.883

TAXATION

Privilege tax, 221.450

TAXATION

Penalties, 308.990

TAXATION

People’s utility districts, see People’s utility districts, this topic

See PEOPLE’S UTILITY DISTRICTS

TAXATION

Personal property, classified, 308.510

TAXATION

Utilities (Cont.)

TAXATION

Pipe or pole lines, apportioning assessed value, 308.575

TAXATION

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

See FACILITY TAX PREPAYMENTS

TAXATION

Privilege taxes, see Privilege taxes, this topic

See PRIVILEGE TAXES

TAXATION

Property

TAXATION

Defined, classified, 308.505, 308.510

TAXATION

Having situs in state, defined, 308.505

TAXATION

To whom assessed, 308.517

TAXATION

Railroads, see Railroads, this topic

See RAILROADS

TAXATION

Real property, classified, 308.510

TAXATION

Situs, determination, 308.505

TAXATION

Statements to Department of Revenue

TAXATION

Contents, 308.525

TAXATION

Effect on other reports, 308.530

TAXATION

Extension of time, 308.535

TAXATION

Required, 308.524

TAXATION

Telecommunications, see Telecommunications, this topic

See TELECOMMUNICATIONS

TAXATION

United States, leased property, electricity transmission, 307.040

TAXATION

Wire, apportioning assessed value, 308.575

TAXATION

Vacation of judgment, foreclosure, 312.240

TAXATION

Valuation and value

TAXATION

(Generally), 308.235

TAXATION

Appeals, see Appeal and review, this topic

See APPEAL AND REVIEW

TAXATION

Appraisals, see Appraisals and appraisers, this topic

See APPRAISALS AND APPRAISERS

TAXATION

Assessment roll correction, value increase, notice, 311.208

TAXATION

Assessor duties, 308.330

TAXATION

Basis for assessment, 308.232, CONST. XI §11

TAXATION

Changes in valuation judgment, after assessment roll certified, 308.242

TAXATION

Conservation easements, 271.729, 308A.459

TAXATION

Dissipation, removal or destruction of, 311.420

TAXATION

Exempt real property, certain, summary, 307.035

TAXATION

Factors, utilities, 308.545

TAXATION

Farmland, see Farmland, this topic

See FARMLAND

TAXATION

Increase, filing extension, 308.240

TAXATION

Industrial property, see Industrial property, this topic

See INDUSTRIAL PROPERTY

TAXATION

Jurisdiction of tax court to determine, 305.412

TAXATION

Land use planning, consideration, 308.235

TAXATION

Maximum assessed value, see Limitations, this topic

See LIMITATIONS

TAXATION

Multiple-unit housing

TAXATION

Exemption, 307.631

TAXATION

Optional special assessment, 308.707, 308.712

TAXATION

One-hundred percent value required, 308.232

TAXATION

Personal property, 100 percent of real market value, 308.225, 308.232, 308.250

TAXATION

Property value appeals boards, see Property value appeals boards, this topic

See PROPERTY VALUE APPEALS BOARDS

TAXATION

Real market value, see Real market value, this topic

See REAL MARKET VALUE

TAXATION

Reduction in value, after assessment roll certified, 308.242

TAXATION

Residential property, valuation changes, substantial error, 305.288

TAXATION

Scenic easements, 271.729, 271.785

TAXATION

Special determinations of value

TAXATION

(Generally), 308.149 et seq.

TAXATION

Definitions, 308.149, 308.151

TAXATION

Lot line adjustments, 308.159

TAXATION

Multiple special determinations of value, 308.166

TAXATION

New property and new improvements, 308.153

TAXATION

Omitted property, 308.156

TAXATION

Property tax account modifications, 308.162

TAXATION

Valuation and value (Cont.)

TAXATION

Special determinations of value (Cont.)

TAXATION

Qualification, exemption, partial exemption or special assessment, 308.156

TAXATION

Rezoning, 308.156

TAXATION

Subdivision or partition, 308.156

TAXATION

Surplus determination, foreclosed property, 312.530

TAXATION

Total, defined for school district, bonding purpose, 328.245

TAXATION

Trustees, personal representatives, 308.135

TAXATION

Unit valuation, utilities, 308.555

TAXATION

Wildfire destruction, rebuilt homesteads, 308.434

TAXATION

Wildlife habitat special assessment, 308A.427

TAXATION

Vector control districts, see VECTOR CONTROL

See VECTOR CONTROL

TAXATION

DISTRICTS

TAXATION

Vehicles, see Motor vehicles, this topic

See MOTOR VEHICLES

TAXATION

Verification, see VERIFICATION

See VERIFICATION

TAXATION

Vertical housing development zones

TAXATION

Acquisition, disposition, and development of property, 307.854

TAXATION

Definitions, 307.841

TAXATION

Designation of zone, 307.844

TAXATION

Exemption procedures

TAXATION

(Generally), 307.864

TAXATION

Application, fees, 307.857

TAXATION

Certification, 307.857, 307.858

TAXATION

Computations, 307.857

TAXATION

Decertification, 307.861, 307.866