Section 308.794
[1981 c.720 §4; 1991 c.459 §176; renumbered 308A.356 in 1999]
Section 308.723 – Application of property tax expenditure funding.
ORS 306.353 to 306.359 do not apply to ORS 308.701 to 308.724. [2001 c.605 §8]
Section 308.635
[Amended by 1979 c.241 §34; 1981 c.804 §66; 1983 s.s. c.5 §8; 1985 c.613 §10; 1991 c.459 §155; 1997 c.541 §214; renumbered 308.621 in 2007]
Section 308.724 – Rules.
The Department of Revenue shall prescribe rules implementing the provisions of ORS 308.712 (1)(a). The department may prescribe any other rules necessary to administer the provisions of ORS 308.701 to 308.724, including rules establishing one or more alternative methods for determining the specially assessed value of multiunit rental housing under ORS 308.712 (1)(c). [2001 c.605 […]
Section 308.636 – Correction of assessment roll to reflect omitted property; appeal.
(1) If the person or company that is notified under ORS 308.632 does not appear before the Department of Revenue or appears but fails to show cause as to why the assessment should not be made, the Director of the Department of Revenue shall proceed to correct each certified assessment roll from which the property […]
Section 308.740
[1971 c.493 §2; 1991 c.459 §162; 1997 c.541 §218; renumbered 308A.300 in 1999]
Section 308.640 – Assessment and taxation of personal property of small private railcar companies; apportionment to counties.
(1) The Department of Revenue shall determine the assessed value of the personal property of each small private railcar company by multiplying the real market value of the company’s personal property by the average ratio of assessed value to real market value of all property of large private railcar companies. (2) The department shall determine […]
Section 308.745
[1971 c.493 §1; renumbered 308A.303 in 1999]
Section 308.645 – Reports by companies of mileage to county assessors.
Upon request by the county assessor, a company assessed by the Department of Revenue under ORS 308.505 to 308.674 shall furnish a report to the county assessor, under oath, showing the length, as of January 1 at 1:00 a.m. of the assessment year, in each city, town, school district, road district, port or other municipal […]
Section 308.750
[1971 c.493 §3; 1991 c.459 §163; 1997 c.541 §219; renumbered 308A.306 in 1999]