General Index

TAXATION

Supervisory powers, 306.115

TAXATION

Supreme Court, decision or order of Tax Court, 305.445, 305.447

TAXATION

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

See TAX COURT, OREGON

TAXATION

Taxpayer Advocate, see TAXPAYER ADVOCATE, generally

See TAXPAYER ADVOCATE

TAXATION

Time for filing, 305.280

TAXATION

Timeshare property, 94.808

TAXATION

Transcript of proceedings, 305.493

TAXATION

Transient lodging taxes, 320.325

TAXATION

Transportation project taxes, 320.450, 320.470

TAXATION

Value

TAXATION

(Generally), 309.020 et seq.

TAXATION

Jurisdiction of tax court to determine, 305.412

TAXATION

Large amounts, 311.814

TAXATION

Property tax accounts, real market value, 305.287

TAXATION

Wildfire destruction, rebuilt homesteads, 308.434

TAXATION

Witnesses, 305.420

TAXATION

Apportionment

TAXATION

Levies, among counties, 310.110

TAXATION

State tax levy, see State tax levy, this topic

See STATE TAX LEVY

TAXATION

United States payment in lieu of taxes, 305.615

TAXATION

Utilities, see Utilities, this topic

See UTILITIES

TAXATION

Appraisals and appraisers

TAXATION

(Generally), 306.125, 308.010

TAXATION

Action by Department of Revenue when county appraisals not in compliance with law, 308.062

TAXATION

Exemption to real estate license requirement, 696.030

TAXATION

Foreclosed property, 312.520

TAXATION

In lieu taxation, property subject to, 307.120

TAXATION

Industrial property, see Industrial property, this topic

See INDUSTRIAL PROPERTY

TAXATION

Information for taxpayers, making available, 306.255

TAXATION

Last, record, 308.234

TAXATION

Method of appraisal, rule, 308.234

TAXATION

Only registered appraiser to perform, 308.231

TAXATION

Registration and qualifications, generally, 308.010, 308.015

TAXATION

Report, annual, county appraisal programs, 308.050

TAXATION

Sales data, 308.233

TAXATION

Apprenticeship or training trust, exemption, 307.580

TAXATION

Armed forces service, see Military, this topic

See MILITARY

TAXATION

Arson, relief not allowed, 308.429

TAXATION

Art museums, exemption, 307.130

TAXATION

Assessed value

TAXATION

(Generally), 307.032, 308.146, CONST. XI §11

TAXATION

100 percent value required, 308.232, 308.250

TAXATION

Appeals, see Appeal and review, this topic

See APPEAL AND REVIEW

TAXATION

Defined, 308.146

TAXATION

Destroyed or damaged property, see Destroyed or damaged property, this topic

See DESTROYED OR DAMAGED PROPERTY

TAXATION

Farmland, see Farmland, this topic

See FARMLAND

TAXATION

Historic property, 358.505, 358.543

TAXATION

Oregon Community Power property, 757.883

TAXATION

Personal property, 308.232, 308.250

TAXATION

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

See PROPERTY VALUE APPEALS BOARDS

TAXATION

Sales data, 308.233, 309.200

TAXATION

Wildfire destruction, rebuilt homesteads, 308.434

TAXATION

Assessment

TAXATION

(Generally), 308.146, 308.232, 308.250,

TAXATION

CONST. XI §11

TAXATION

Annexation or withdrawal, effect, 199.510

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 and Taxation County Account, 294.178, 306.125, 308.062

TAXATION

Assessors, see COUNTY ASSESSORS, generally

See COUNTY ASSESSORS

TAXATION

Bankruptcy

TAXATION

Equalization of, 309.150

TAXATION

Extension of time, 305.290

TAXATION

Building owned separately from land, 308.115

TAXATION

Cancellation, see Cancellation of taxes, this topic

See CANCELLATION OF TAXES

TAXATION

Central assessment, see Central assessment, this topic

See CENTRAL ASSESSMENT

TAXATION

Condominiums, see Condominiums, this topic

See CONDOMINIUMS

TAXATION

Data center property, 308.516, 308.518, 308.519

TAXATION

Date of assessment, 308.007, 308.210, 308.250

TAXATION

Description of real property, 308.210, 308.240

TAXATION

Division of assessments, 308.210, 311.280

TAXATION

Electronic filing, special assessment applications, 306.265

TAXATION

Emergencies, assessment services, counties in fiscal distress, 306.117

TAXATION

Equipment owned separately from land, 308.115

TAXATION

Errors in description, 308.240

TAXATION

Estate of decedent, 308.130

TAXATION

Exemptions, see Exemptions, this topic

See EXEMPTIONS

TAXATION

Extension of time for, bankruptcy, 305.290

TAXATION

False statements, penalties, 307.990

TAXATION

Farmland, see Farmland, this topic

See FARMLAND

TAXATION

Funding assistance program, counties, 294.175 et seq.

TAXATION

Hardship relief, 307.475

TAXATION

Heirs and devisees, to, 308.130

TAXATION

Improvements owned separately from land, 308.115

TAXATION

Land use planning, consideration, 308.235

TAXATION

List, taxable real and personal property, requiring taxpayer to furnish, 308.285

TAXATION

Local improvements, see ASSESSMENTS

See ASSESSMENTS

TAXATION

Machinery owned separately from land, 308.115

TAXATION

Mistake, omission of name of owner, 308.240

TAXATION

Mobile homes and manufactured structures, see

TAXATION

Mobile homes and manufactured struc-

TAXATION

tures, this topic

TAXATION

Multiple-unit housing, 307.370, 307.634

TAXATION

Nonprofit homes for elderly, 308.490

TAXATION

Notice, 305.267

TAXATION

Omitted property, see Omitted property, this topic

See OMITTED PROPERTY

TAXATION

Partially exempt property, assessed value, 307.032

TAXATION

Partnership property, 308.120

TAXATION

People’s utility districts election expense, 261.210

TAXATION

Percentage of assessed value, 308.232