Section 308.005 – “Assessor” includes deputy.
As used in the revenue and tax laws of this state, “assessor” includes the deputy of the assessor. [Amended by 1979 c.689 §25; 1981 c.804 §28; 1995 c.79 §123]
Section 308.007 – Definitions.
(1) As used in the statute laws of this state, unless the context or a specially applicable definition requires otherwise, for purposes of property taxation: (a) “Assessment date” means the day of the assessment year on which property is to be assessed under ORS 308.210 or 308.250. (b) “Assessment year” means calendar year. (c) “Tax […]
Section 308.010 – Registered appraiser requirements; revocation; continuing education; rules.
(1) A registered appraiser is an individual who is currently registered by the Department of Revenue as having successfully passed an examination for Property Appraiser prepared, conducted and graded by the department. The examination must be approved by a standing five-member committee of the Oregon State Association of County Assessors selected by the association for […]
Section 308.015 – Alternate qualifications for registered appraisers.
(1) Any person who lacks the education and experience requirements for becoming a registered appraiser may become a registered appraiser if the person: (a) Fulfills the requirements of a training course set by the Department of Revenue, which training course shall not exceed two years in duration; and (b) After completion of the course, receives […]
Section 308.025
[1977 c.884 §29; 1977 c.892 §54; 1981 c.720 §14; 1983 c.826 §20; 1991 c.459 §84; 1995 c.79 §124; 1999 c.314 §44; renumbered 308A.733 in 1999]
Section 308.030 – Penalty for failure to file certain statements within time limits; notice; waiver or reduction of penalty; rules.
(1) Each person, company, corporation or association required by ORS 308.505 to 308.674 or 308.805 to 308.820 to file a statement with the Department of Revenue, who or which has not filed a statement within the time fixed for filing a statement or as extended, is delinquent. (2) A delinquent taxpayer is subject to a […]