Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION
- Section 150-308.010 - Renumbered
- Section 150-308.010(1) - Renumbered
- Section 150-308-0010 - Continuing Education Requirements for Registered Appraisers, Waiver of those Requirements, and Revocation of Registrations
- Section 150-308.015 - Renumbered
- Section 150-308-0020 - Revocation of Appraiser Registration
- Section 150-308.030 - Renumbered
- Section 150-308-0030 - Appraiser Trainee Program
- Section 150-308-0040 - Standards for Imposition, Waiver, and Reduction of Penalty on Utilities and Designated Companies Assessed by the Department. Imposition of Penalty for Failure to File a Timely or Complete Return
- Section 150-308-0050 - Continuing Education Requirements for Assessors
- Section 150-308.057 - Renumbered
- Section 150-308.059-(A) - Renumbered
- Section 150-308.059-(B) - Renumbered
- Section 150-308-0060 - Continuing Education Requirement for Appraisal Managers in County Assessment Offices
- Section 150-308-0070 - Qualifications of Managerial Employees of the Assessor's Office
- Section 150-308-0080 - Taxable Personal Property Whose Temporary Situs Is in the State of Oregon
- Section 150-308-0090 - Billboards as Real Property
- Section 150-308-0100 - Determining Maximum Assessed Value when the Property Class is Changed
- Section 150-308.105 - Renumbered
- Section 150-308-0110 - Reduction of Maximum Assessed Value (MAV) for Property Destroyed or Damaged by Fire or Act of God
- Section 150-308.115 - Renumbered
- Section 150-308-0120 - Reduction of Maximum Assessed Value (MAV) When a Building is Demolished or Removed
- Section 150-308-0130 - Definitions
- Section 150-308-0140 - Computation of Changed Property Ratio for Centrally Assessed Property
- Section 150-308.146 - Renumbered
- Section 150-308.146(5)(a) - Renumbered
- Section 150-308.146(8) - Renumbered
- Section 150-308.149-(A) - Renumbered
- Section 150-308.149(3) - Renumbered
- Section 150-308.149(5) - Renumbered
- Section 150-308.149(6) - Renumbered
- Section 150-308-0150 - Net Capitalized Additions
- Section 150-308.156 - Renumbered
- Section 150-308.156-(B) - Renumbered
- Section 150-308.156(5) - Renumbered
- Section 150-308.156(5)-(A) - Renumbered
- Section 150-308.156(5)-(B) - Renumbered
- Section 150-308.156(5)-(C) - Renumbered
- Section 150-308.156(5)-(D) - Renumbered
- Section 150-308.159 - Renumbered
- Section 150-308-0160 - Minor Construction
- Section 150-308-0170 - Establishing a Changed Property Ratio
- Section 150-308-0180 - Definition of Affected
- Section 150-308-0190 - Subdivided and Partitioned Property MAV
- Section 150-308-0200 - Rezoned Property - Calculating Maximum Assessed Value (MAV)
- Section 150-308.205-(A) - Renumbered
- Section 150-308.205-(C) - Renumbered
- Section 150-308.205-(D) - Renumbered
- Section 150-308.205-(E) - Renumbered
- Section 150-308.205-(F) - Renumbered
- Section 150-308.205-(G) - Renumbered
- Section 150-308.205-(H) - Renumbered
- Section 150-308-0210 - Omitted Property-Allocating Maximum Assessed Value (MAV)
- Section 150-308.215(1)-(A) - Renumbered
- Section 150-308.215(1)-(B) - Renumbered
- Section 150-308.215(1)(g) - Renumbered
- Section 150-308.219 - Renumbered
- Section 150-308-0220 - Exemption, Partial Exemption or Special Assessment Disqualification - Allocating MAV
- Section 150-308.225 - Renumbered
- Section 150-308-0230 - Calculation of Maximum Assessed Value (MAV) for Lot Line Adjustments
- Section 150-308.231 - Renumbered
- Section 150-308.232 - Renumbered
- Section 150-308.234 - Renumbered
- Section 150-308.235 - Renumbered
- Section 150-308-0240 - Real Property Valuation for Tax Purposes
- Section 150-308.242(3) - Renumbered
- Section 150-308-0245 - Partial Exemptions and Special Assessments of Land
- Section 150-308.250 - Renumbered
- Section 150-308-0250 - Derivation of Capital Structure and Discount Rates for Valuing Industrial Properties and Department-Assessed Properties
- Section 150-308.256(4) - Renumbered
- Section 150-308-0260 - Industrial Property Valuation for Tax Purposes
- Section 150-308-0270 - Valuation of Contaminated Property
- Section 150-308.275(1) - Renumbered
- Section 150-308-0280 - Measuring Functional Obsolescence in Industrial Property
- Section 150-308.290 - Renumbered
- Section 150-308.290-(A) - Repealed
- Section 150-308.290-(B) - Renumbered
- Section 150-308.290(7)-(A) - Renumbered
- Section 150-308.290(7)-(B) - Renumbered
- Section 150-308-0290 - Effective Tax Rate
- Section 150-308-0300 - Valuation Review of State-appraised Industrial Property.
- Section 150-308-0310 - Real Market Value and Property Classification as Part of Assessment Roll
- Section 150-308-0320 - Property With Multiple Leases Assessed as One Parcel
- Section 150-308-0330 - Contents of Assessment Roll for Condominiums
- Section 150-308-0340 - Printout Required When Assessment and Tax Rolls do not Constitute a Written Record
- Section 150-308-0350 - Filing Requirements for Certain Delayed Annexations by Cities
- Section 150-308-0355 - Filing Requirements for Boundary Changes
- Section 150-308-0360 - Appraisals of Real Property by Registered Appraisers
- Section 150-308-0370 - Determining Taxable Value for Assessment Charges on Property Exempt from Taxation
- Section 150-308-0380 - Appraisal of Real Property
- Section 150-308-0390 - Agricultural Land Devoted to Agricultural Purposes; Valuation for Ad Valorem Tax Purposes
- Section 150-308-0400 - Stipulation Procedures
- Section 150-308-0410 - Cancellation of Personal Property Assessments
- Section 150-308.411-(A) - Renumbered
- Section 150-308.413 - Renumbered
- Section 150-308-0420 - Exemption of Watercraft Undergoing Repairs
- Section 150-308.425 - Renumbered
- Section 150-308-0430 - Valuation of New Construction
- Section 150-308-0440 - Confidentiality - Returns of Taxable Property
- Section 150-308-0450 - Industrial Property Returns - Incomplete Returns and Late Filing Penalties
- Section 150-308-0470 - County Contractors Having Access to Confidential Records
- Section 150-308-0480 - Confidentiality of Property Tax Information for Centrally Assessed Companies; Exchange Under Reciprocal Agreements
- Section 150-308.490 - Renumbered
- Section 150-308-0490 - Appraisal and Valuation of Industrial Plants
- Section 150-308-0500 - Confidentiality of Industrial Plant Information
- Section 150-308.505(6) - Renumbered
- Section 150-308-0510 - Definition of Destroyed or Damaged
- Section 150-308.515 - Renumbered
- Section 150-308.515(1)(h) - Repealed
- Section 150-308.515(2)(b) - Renumbered
- Section 150-308-0520 - Valuation of Nonprofit Homes for the Elderly
- Section 150-308.525 - Renumbered
- Section 150-308-0530 - Defining "Communication Services"
- Section 150-308.540 - Renumbered
- Section 150-308-0540 - Assessment of Properties of Designated Utilities and Companies by Department of Revenue
- Section 150-308.550(2)-(A) - Renumbered
- Section 150-308.550(2)-(B) - Renumbered
- Section 150-308.550(2)-(C) - Renumbered
- Section 150-308.550(2)-(D) - Renumbered
- Section 150-308.550(2)-(E) - Renumbered
- Section 150-308.550(2)-(F) - Renumbered
- Section 150-308.550(2)-(G) - Renumbered
- Section 150-308.550(2)-(H) - Renumbered
- Section 150-308-0550 - Property Used for Guide Service
- Section 150-308.555 - Renumbered
- Section 150-308.560 - Renumbered
- Section 150-308-0560 - Confidentiality of Appraisals of Designated Utilities and Companies by Department of Revenue
- Section 150-308-0570 - Computation of Changed Property Ratio for Centrally Assessed Property
- Section 150-308-0580 - Allocation of Mobile Aircraft Property Value
- Section 150-308-0585 - Procedure for Determining Oregon Property Value for Private Railroad Car Companies
- Section 150-308-0590 - Allocation of Centrally Assessed Electric Company Property Value
- Section 150-308-0592 - Defining Electrical Inspection for Community Solar
- Section 150-308-0595 - Allocation of Centrally Assessed Gas Distribution Company Property Value
- Section 150-308-0600 - Allocation of Centrally Assessed Pipeline Company Property Value
- Section 150-308.605(2) - Renumbered
- Section 150-308-0605 - Allocation of Centrally Assessed Railroad Company Property Value
- Section 150-308-0610 - Allocation of Centrally Assessed Communication Company Property Value
- Section 150-308-0615 - Allocation of Centrally Assessed Water Transportation Company Property Value
- Section 150-308.655 - Renumbered
- Section 150-308-0660 - Unit Valuation of Centrally Assessed Properties
- Section 150-308-0670 - Contents of the Utility Assessment Roll
- Section 150-308.671 - Renumbered
- Section 150-308-0680 - Contents of Department's Journal
- Section 150-308-0690 - Centrally Assessed Property - Appraisal Guidelines
- Section 150-308-0695 - Removal of Certain Elected Exempt Property from Correlated System Real Market Value of Centrally Assessed Property
- Section 150-308-0700 - Qualification of Property for Special Assessment as Government Restricted Multiunit Rental Housing
- Section 150-308.704 - Renumbered
- Section 150-308.709 - Renumbered
- Section 150-308-0710 - Application and Election Process for Government Restricted Multiunit Rental Housing
- Section 150-308.712 - Renumbered
- Section 150-308.714-(A) - Renumbered
- Section 150-308.714-(B) - Renumbered
- Section 150-308-0720 - Special Assessment of Government Restricted Multiunit Rental Housing Property
- Section 150-308-0730 - Special Assessment Disqualification Process
- Section 150-308-0740 - Process for Voluntary Disqualification from Special Assessment Program and Subsequent Application
- Section 150-308-0750 - Payment of Taxes on Manufactured Structure That Allows Change from Real Property to Personal Property Status
- Section 150-308-0760 - Manufactured Structure Classified as Real or Personal Property
- Section 150-308-0770 - Real and Personal Manufactured Dwellings to be Assessed in Like Manner
- Section 150-308.865 - Renumbered
- Section 150-308.875-(A) - Renumbered
- Section 150-308.875-(B) - Renumbered
- Section 150-308-1010 - Farm Use Definitions, Inactivity Due to Illness, and Description of Lands in Non-Exclusive Farm Use
- Section 150-308-1020 - Disposal by donation to a local food bank or school
- Section 150-308-1030 - Assessment of Farmlands Within Exclusive Farm Use (EFU) Zones
- Section 150-308-1040 - Assessment of Farmlands Outside of Exclusive Farm Use (EFU) Zones
- Section 150-308-1050 - Gross Income Requirement
- Section 150-308-1060 - Wasteland
- Section 150-308-1070 - Acquired Land as Part of Farming Unit
- Section 150-308-1080 - Valuation of Certain Agricultural Land to Reflect Value for Farm Use Only
- Section 150-308-1090 - Calculation of MSAV When SAV Soil Classification is Changed
- Section 150-308-1100 - Disqualification of Exclusive Farm Use Farmland; Site Inspection and Notation
- Section 150-308-1110 - Disqualification of Non-Exclusive Farm Use (Non-EFU) Farmland; Site Inspection and Notation
- Section 150-308-1120 - Definition of Specially Assessed Homesites
- Section 150-308-1130 - Application for Specially Assessed Homesite
- Section 150-308-1140 - Qualified Specially Assessed Homesite Valuation
- Section 150-308-1150 - Ratio Calculation for Open Space Lands
- Section 150-308-1500 - Additional Tax Calculation and When to Impose Additional Tax
- Section 150-308-1510 - No Additional Tax; Notation Remains
- Section 150-308-1520 - Deferred Additional Tax (ORS 308A.706); When to Collect
- Section 150-308-1530 - Disqualification Notification Procedures
Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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