Section 308.376
[1993 c.703 §2; 1999 c.314 §29b; renumbered 308A.253 in 1999]
Section 308.377
[1987 c.305 §2; 1991 c.459 §121; 1997 c.541 §179a; 1999 c.314 §30; 1999 c.579 §6; renumbered 308A.256 in 1999]
Section 308.378
[1987 c.305 §3; 1991 c.459 §122; 1997 c.541 §180; 1999 c.314 §31; renumbered 308A.259 in 1999]
Section 308.380
[1963 c.577 §7; 1969 c.512 §2; 1999 c.314 §4; renumbered 308A.059 in 1999]
Section 308.245 – Maps; taxpayers’ index.
(1) The assessor of each county shall maintain a set of maps upon which are outlined the boundaries of each land parcel subject to separate assessment within the county, with the parcel’s tax lot or account number shown on the parcel. In addition, the assessor may show on the maps the code area boundaries and […]
Section 308.320 – Oath of assessor upon completion of assessment roll.
(1) Every county assessor, at the time of the completion of the assessment roll, shall take and subscribe to an oath in substantially the following language and form: ______________________________________________________________________________ State of Oregon ) ) ss. County of ______ ) I, ___________, being the duly elected, qualified and acting assessor of the above-named county, do solemnly […]
Section 308.250 – Valuation and assessment of personal property; property not subject to taxation in certain cases; annual notice authorized; form attesting no change in property; indexing.
(1) All personal property not exempt from ad valorem taxation or subject to special assessment shall be valued at 100 percent of its real market value, as of January 1, at 1:00 a.m. and shall be assessed at its assessed value determined as provided in ORS 308.146. (2) Notwithstanding subsection (1) of this section: (a) […]
Section 308.256 – Assessment, taxation and exemption of watercraft and materials of shipyards, ship repair facilities and offshore drilling rigs.
(1) Watercraft of water transportation companies shall be assessed as provided in ORS 308.505 to 308.674. (2) Watercraft described in ORS 308.260 shall be assessed as provided in ORS 308.260. (3) The following watercraft shall be exempt from taxation: (a) Watercraft not owned or operated by water transportation companies, as described in ORS 308.515, and […]
Section 308.260 – Watercraft used for reduction or processing of deep-sea fish; machinery and equipment; assessment; taxation.
(1) Any ship, vessel or other watercraft shall be assessed and taxed in the manner provided in this section if: (a) On or after January 1 of any assessment year, the ship, vessel or other watercraft is docked or moored in any waters subject to the jurisdiction of the State of Oregon; and (b) The […]
Section 308.270 – Public lands sold or contracted to be sold to be placed on assessment roll; obtaining list of such lands and of final certificates issued.
The assessor of each county shall, immediately after January 1 of each year, obtain from the Department of State Lands, from each other state agency holding title to real property and from the appropriate agency of the United States, lists of public lands sold, or contracted to be sold, and of final certificates issued for […]