Oregon Law
Law as of Jan 1, 2024
Chapter contents
306.005Property tax law definitions applicable in charter counties 306.006[2003 c.655 §47b; repealed by 2019 c.585 §31] 306.010[Amended by 1961 c.573 §1; renumbered 305.010] 306.020[Amended by 1953 c.381 §4; renumbered 305.020] 306.030[Renumbered 305.030] 306.040[Subsections (2), (3) and (4) of 1959 Replacement Part enacted as 1957 c.632 §28 (subsections (2), (3) and (4) of 306.040 enacted in lieu of 316.710); subsection (5) of 1959 Replacement Part derived from 1957 c.632 §2; renumbered 305.040] 306.050[Amended by 1959 c.492 §4; renumbered 305.050] 306.060[Renumbered 305.060] 306.070[Renumbered 305.070] 306.080[Renumbered 305.080] 306.090[Renumbered 305.090] 306.100[Renumbered 305.100] 306.110[Renumbered 305.110] 306.111[Formerly 306.130; repealed by 1983 c.605 §6] 306.113Legislative findings 306.115General supervision over property tax system; correction of assessment or tax rolls 306.116[1991 c.459 §32a; 1995 c.650 §66a; 1997 c.541 §91,92; renumbered 305.288 in 1997] 306.117Property tax services emergencies 306.120Uniform methods of assessment and collection; continuing study of equalization 306.123[1955 c.232 §1; repealed by 1963 c.84 §2] 306.125Department of Revenue property tax appraisal programs; maintenance of record systems for assessors and tax collectors; county expense sharing agreements; Assessment and Taxation County Account 306.126Appraisal of industrial property by department; delegation to county assessors; minimum duration; rules 306.127[1955 c.230 §1; repealed by 1963 c.225 §2] 306.128[1955 c.230 §2; 1957 c.589 §2; repealed by 1963 c.225 §2] 306.129[1957 c.589 §3; 1975 c.789 §11; 1977 c.884 §5; repealed by 1977 c.884 §32] 306.130[Renumbered 306.111] 306.132Oregon Land Information System Fund 306.135Base map system; Oregon Land Information System Advisory Committee 306.140[Renumbered 305.120] 306.150Inservice training for assessors and tax collectors 306.152Training session for property value appeals board pools 306.160[Renumbered 305.160] 306.170[Renumbered 305.170] 306.180[Renumbered 305.615] 306.190[Amended by 1955 c.610 §3; renumbered 305.190] 306.200[Renumbered 305.200] 306.210[Renumbered 305.210] 306.220Compliance of public officers with laws and orders affecting property taxes 306.230[Renumbered 305.055] 306.235[1953 c.708 §8; renumbered 306.805] 306.240[Renumbered 305.605] 306.245Standard forms for tax statement and personal property tax return 306.250[Renumbered 305.610] 306.255Information for taxpayers concerning property taxes, appraisals and appeals 306.260[Renumbered 305.755] 306.265Electronic filing of exemption and special assessment applications; rules 306.270[Renumbered 305.760] 306.280[Renumbered 305.765] 306.290[Renumbered 305.770] 306.300[Renumbered 305.775] 306.310[Renumbered 305.780] 306.320[Renumbered 305.785] 306.330[Renumbered 306.810] 306.340[1953 c.310 §2; renumbered 305.805] 306.350Legislative findings and declarations 306.353Property tax expenditures to be funded 306.356Property Tax Expenditure Funding Account 306.359Procedures for determining property tax expenditure funding payments 306.410[1953 c.211 §1; renumbered 305.810] 306.420[1953 c.211 §2; renumbered 305.815] 306.430[1955 c.772 §2; repealed by 1957 c.528 §8] 306.440[1959 c.332 §§2,3; renumbered 305.820] 306.510[1953 c.708 §1; 1961 c.533 §41; renumbered 306.547] 306.515[1953 c.708 §2; 1959 c.666 §3; 1961 c.533 §42; 1971 c.351 §3; repealed by 1977 c.870 §59] 306.520[1953 c.708 §3; 1965 c.6 §9; repealed by 1977 c.870 §59] 306.525[1953 c.708 §4; repealed by 1977 c.870 §59] 306.530[1953 c.708 §5; 1961 c.533 §43; repealed by 1977 c.870 §59] 306.535[1953 c.708 §6; repealed by 1961 c.533 §57] 306.537[Formerly part of 306.545; repealed by 1977 c.870 §59] 306.540[1953 c.708 §7; repealed by 1961 c.533 §57] 306.545[1953 c.708 §9; 1955 c.264 §1; 1961 c.533 §44; part renumbered 306.537; 1963 c.423 §4; 1967 c.78 §1; 1973 c.305 §10; 1975 c.381 §3; repealed by 1977 c.870 §59] 306.547[Formerly 306.510; 1967 c.78 §8; 1973 c.305 §11; 1975 c.705 §15; repealed by 1977 c.870 §59] 306.550[1953 c.708 §10; repealed by 1961 c.533 §57] 306.555[1953 c.708 §11; repealed by 1961 c.533 §57] 306.560[1953 c.708 §12; 1961 c.533 §45; 1963 c.542 §1; 1973 c.305 §12; repealed by 1977 c.870 §59] 306.565[1953 c.708 §13; repealed by 1961 c.533 §57] 306.570[1953 c.708 §15; 1957 c.325 §1; repealed by 1961 c.533 §57] 306.575[1953 c.708 §14; repealed by 1961 c.533 §57] 306.580[1953 c.708 §17; 1961 c.533 §46; repealed by 1977 c.870 §59] 306.710[1953 c.708 §16; 1961 c.533 §47; renumbered 305.105] 306.720[1957 c.337 §§2,3; renumbered 305.150] 306.805Service of orders of department 306.810[Formerly 306.330; repealed by 1985 c.604 §8] 306.815Tax on transfer of real property prohibited; exceptions 306.990[Subsection (5) of 1959 Replacement Part enacted as 1953 c.211 §3; 1955 c.610 §4; renumbered 305.990]

Chapter 306 — Property Taxation Generally

ORS 306.005 Property tax law definitions applicable in charter counties

As used in the laws of this state relating to the assessment, levy, collection and review of ad valorem taxes, unless the context otherwise requires:

(1)

“Assessor” includes, in a county having a county charter, the individual or officer performing thereunder the duties imposed upon assessors with respect to ad valorem taxes by the laws of this state.

(2)

“Clerk” or “county clerk” includes, in a county having a county charter, the individual or officer performing thereunder the duties imposed upon county clerks with respect to ad valorem taxes by the laws of this state.

(3)

“Court” or “county court” includes, in a county having a county charter, the body performing thereunder the duties imposed upon county courts with respect to ad valorem taxes by the laws of this state.

(4)

“Sheriff” includes, in a county having a county charter, the individual or officer performing thereunder the duties imposed upon sheriffs with respect to ad valorem taxes by the laws of this state.

(5)

“Tax collector” includes, in a county having a county charter, the individual or officer performing thereunder the duties imposed upon tax collectors with respect to ad valorem taxes by the laws of this state.

(6)

“Treasurer” includes, in a county having a county charter, the individual or officer performing thereunder the duties imposed upon treasurers with respect to ad valorem taxes by the laws of this state.

Official sources · 2Tap to view provenance and version history

Online copy of the published ORS edition

Provenance

Version history

Prior statutory text is not available in the ingested published editions. Consult an earlier official ORS edition or the cited Oregon Laws chapter.