Oregon Law
Law as of Jan 1, 2026
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306.005Property tax law definitions applicable in charter counties 306.006[2003 c.655 §47b; repealed by 2019 c.585 §31] 306.010[Amended by 1961 c.573 §1; renumbered 305.010] 306.020[Amended by 1953 c.381 §4; renumbered 305.020] 306.030[Renumbered 305.030]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305.080] 306.090[Renumbered 305.090] 306.100[Renumbered 305.100] 306.110[Renumbered 305.110] 306.111[Formerly 306.130; repealed by 1983 c.605 §6] 306.113Legislative findings 306.115General supervision over property tax system; correction of assessment or tax rolls 306.116[1991 c.459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306.120Uniform methods of assessment and collection; continuing study of equalization 306.123[1955 c.232 §1; repealed by 1963 c.84 §2] 306.125Department of Revenue property tax appraisal programs; maintenance of record systems for assessors and tax collectors; county expense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of industrial property by department; delegation to county assessors; minimum duration; rules 306.127[1955 c.230 §1; repealed by 1963 c.225 §2] 306.128[1955 c.230 §2; 1957 c.589 §2; repealed by 1963 c.225 §2] 306.129[1957 c.589 §3; 1975 c.789 §11; 1977 c.884 §5; repealed by 1977 c.884 §32] 306.130[Renumbered 306.111] 306.132Oregon Land Information System Fund 306.135Base map system; Oregon Land Information System Advisory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 306.113 Legislative findings

The Legislative Assembly finds that for the property tax system to function appropriately it is essential that administration be results-based, innovative and efficient. Any direction to, or review of, county administration by the State of Oregon shall carry out this finding.

Note: 306.113 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 306 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

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2026-01-01

2025 Oregon Revised Statutes — official online source