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Oregon Administrative Rules

Division 307

Or. Admin. R. ch. 150, div. 307

Property Subject to Taxation

Department of Revenue

0010Real Property 0020Personal Property Definitions 0030Personal Property 0032Recalculation of maximum assessed value for partial assessed value exemptions 0040Taxation of Property Associated with Mining Claims on Federal Land 0050Public Property Leased or Rented by Taxable Owner 0060Property Held Under Lease 0070Property Used for Public Park or Recreation 0080Guidelines for Exempt Port Property Subject to In Lieu Tax 0090Request For Computation of In Lieu Tax Payment 0100Strategic Investment Program 0120Review Required in Determining Exempt Status of Property for Charitable Institutions 0130Literary Institution Defined 0140Minimum Criteria Required in Determining Exempt Status of Property for Religious Organizations 0150Parsonage and Caretaker Residence Exemption Guidelines 0160Definition of Schools and Academies 0170Senior Center Property Exemption 0180Burial Grounds, Cemeteries, Crematories 0190Application Process for Property Tax Exemption 0200Property of Exempt Entities Leased to Other Exempt Entities 0210Property Tax Status of Alternative Energy Systems 0220Qualifications for Exemption of Indian Properties 0230Valuation of Summer Home Properties 0240Exception To Taxable Personal Property 0250Water Association Qualifications 0260Water Association Exemption Under ORS 307.210 Is Assessor’s Responsibility 0270Jurisdiction Over Assessment of Telephonic Companies 0280Qualifications for Exemption of Mutual or Cooperative Telephone Associations 0290Jurisdiction over Assessment of Non-public Telephonic Systems 0300Qualifications for Exemption for Privately Owned Telephone Systems 0320Definition of Elderly 0330Exemption Claim Procedures 0340Defining "Surviving Spouse” of a Veteran 0350Veteran’s Exemption for Surviving Spouse 0360Physician Certification of Disability for Exemption 0370Property to Which Veteran’s Exemption Applies 0380Transfer of Veteran’s Exemption to a Different Property Requires Refiling 0390Veterans Property Held in Trust 0400Oregon Active Military Service Member’s Exemption — Eligibility 0410Oregon Active Military Service Member’s Exemption Claimed By Lawful Occupant 0420Agricultural Land Devoted to Agricultural Purposes as Real Property 0430Exemption of Buildings, Structures and Machinery or Equipment during Construction 0440War Veterans Filing a Claim for Exemption if Living in a Nonprofit Home for the Elderly 0450Nonprofit Home for the Elderly 0460Real and Personal Property Used for Placing Farm Crops in Storage 0465Dairy Definition for Determining Exempt Status of On-Site Processing Equipment 0480Pollution Control Facilities 0490Oregon Food Processor Property Tax Exemption 0500Hardship Situations 0510Agricultural Workforce Housing and Farm Labor Camp Assessment 0520Filing a Claim for Exemption When a Farm Labor Camp or Child Care Facility is Acquired 0530Certification of Nonprofit Corporation Low Income Housing Exemption to County Assessor 0700Rural Health Care Facilities 0710Definitions 0720Filing Requirements 0800Vertical Housing Development Zone Program 0900Qualified Heavy Equipment and Qualified Heavy Equipment Rental Providers - Definitions and Responsibilities 0905Equipment and Tools Subject to the Heavy Equipment Rental Tax 0906Liability for Unpaid Heavy Equipment Rental Taxes 0910Cost of Heavy Equipment Operator's Service Not Subject to Rental Tax 0915Heavy Equipment Rental Tax Exemptions 0920Long Term Rental Agreements 0930Eligibility for Workforce Housing