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ORS 307. 030 – Property subject to assessment generally All real property within this state and all tangible personal property situated within this state, except as otherwise provided by law, shall be subject to assessment and taxation in equal and ratable proportion
Chapter 307 — Property Subject to Taxation; Exemptions 307 030 Property subject to assessment generally (1) All real property within this state and all tangible personal property situated within this state, except as otherwise provided by law, shall be subject to assessment and taxation in equal and ratable proportion
Oregon Revised Statutes § 307. 030 (2021) - Justia Law Section 307 030 - Property subject to assessment generally (1) All real property within this state and all tangible personal property situated within this state, except as otherwise provided by law, shall be subject to assessment and taxation in equal and ratable proportion
Oregon Revised Statutes Revenue and Taxation § 307. 030 - FindLaw (1) All real property within this state and all tangible personal property situated within this state, except as otherwise provided by law, shall be subject to assessment and taxation in equal and ratable proportion (2) Except as provided in ORS 308 505 to 308 681, intangible personal property is not subject to assessment and taxation
ORS 307. 330 – Commercial facilities under construction Except for property centrally assessed by the Department of Revenue, each new building or structure or addition to an existing building or structure is exempt from taxation for each assessment year of not more than two consecutive years if the building, structure or addition:
Oregon Revised Statutes Chapter 307 (2023) - Justia Law Section 307 030 - Property subject to assessment generally Section 307 032 - Maximum assessed value and assessed value of partially exempt property and specially assessed property Section 307 035 - Publishing summary of certain exempt real property
ORS § 307. 030 : REVENUE AND TAXATION - CaseMine Get full details of ORS § 307 030 : REVENUE AND TAXATION — PROPERTY SUBJECT TO TAXATION; EXEMPTIONS —GENERAL PROVISIONS — Property subject to assessment generally on CaseMine
ORS 307. 090 – Property of the state, counties and other municipal . . . To be considered “public corporation,” entity must meet following four requirements: be formed for public’s benefit or public purpose; be subject to public management or control; be created or authorized by statute; and possess some governmental power or authority Oregon School Boards Assn v Dept of Revenue, 22 OTR 281 (2016) § 307 090
Oregon Secretary of State Administrative Rules (1) ORS 307 230 provides for the exemption from taxation of all property owned by any person not engaged in public service operation and used exclusively in the construction, maintenance and operation of a telephone communication system serving exclusively property owned or operated by such person