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Oregon Administrative Rules

Division 308

Or. Admin. R. ch. 150, div. 308

Assessment of Property for Taxation

Department of Revenue

0010Continuing Education Requirements for Registered Appraisers, Waiver of those Requirements, and Revocation of Registrations 0020Revocation of Appraiser Registration 0030County Appraiser Trainee Exam Preparation Course 0040Standards 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 0050Continuing Education Requirements for Assessors 0060Continuing Education Requirement for Appraisal Managers in County Assessment Offices 0070Qualifications of Managerial Employees of the Assessor’s Office 0080Taxable Personal Property Whose Temporary Situs Is in the State of Oregon 0090Billboards as Real Property 0100Determining Maximum Assessed Value when the Property Class is Changed 0110Reduction of Maximum Assessed Value (MAV) for Property Destroyed or Damaged by Fire or Act of God 0120Reduction of Maximum Assessed Value (MAV) When a Building is Demolished or Removed 0130Definitions 0140Computation of Changed Property Ratio for Centrally Assessed Property 0150Net Capitalized Additions 0160Minor Construction 0170Establishing a Changed Property Ratio 0180Definition of Affected 0190Subdivided and Partitioned Property MAV 0200Rezoned Property — Calculating Maximum Assessed Value (MAV)0210Omitted Property—Allocating Maximum Assessed Value (MAV)0220Exemption, Partial Exemption or Special Assessment Disqualification — Allocating MAV 0230Calculation of Maximum Assessed Value (MAV) for Lot Line Adjustments 0240Real Property Valuation for Tax Purposes 0245Partial Exemptions and Special Assessments of Land 0250Derivation of Capital Structure and Discount Rates for Valuing Industrial Properties and Department-Assessed Properties 0260Industrial Property Valuation for Tax Purposes 0270Valuation of Contaminated Property 0280Measuring Functional Obsolescence in Industrial Property 0290Effective Tax Rate 0300Valuation Review of State-appraised Industrial Property.0310Real Market Value and Property Classification as Part of Assessment Roll 0320Property With Multiple Leases Assessed as One Parcel 0330Contents of Assessment Roll for Condominiums 0340Printout or Microfiche Required When Assessment and Tax Rolls do not Constitute a Written Record 0350Filing Requirements for Certain Delayed Annexations by Cities 0355Filing Requirements for Boundary Changes 0360Appraisals of Real Property by Registered Appraisers 0370Determining Taxable Value for Assessment Charges on Property Exempt from Taxation 0380Appraisal of Real Property 0390Agricultural Land Devoted to Agricultural Purposes; Valuation for Ad Valorem Tax Purposes 0400Stipulation Procedures 0410Cancellation of Personal Property Assessments 0420Exemption of Watercraft Undergoing Repairs 0430Valuation of New Construction 0440Confidentiality — Returns of Taxable Property 0450Industrial Property Returns — Incomplete Returns and Late Filing Penalties 0470County Contractors Having Access to Confidential Records 0480Confidentiality of Property Tax Information for Centrally Assessed Companies; Exchange Under Reciprocal Agreements 0490Appraisal and Valuation of Industrial Plants 0500Confidentiality of Industrial Plant Information 0510Definition of Destroyed or Damaged 0520Valuation of Nonprofit Homes for the Elderly 0530Defining “Communication Services”0540Assessment of Properties of Designated Utilities and Companies by Department of Revenue 0550Property Used for Guide Service 0560Confidentiality of Appraisals of Designated Utilities and Companies by Department of Revenue 0570Computation of Changed Property Ratio for Centrally Assessed Property 0580Allocation of Mobile Aircraft Property Value 0585Procedure for Determining Oregon Property Value for Private Railroad Car Companies 0590Allocation of Centrally Assessed Electric Company Property Value 0592Defining Electrical Inspection for Community Solar 0595Allocation of Centrally Assessed Gas Distribution Company Property Value 0600Allocation of Centrally Assessed Pipeline Company Property Value 0605Allocation of Centrally Assessed Railroad Company Property Value 0610Allocation of Centrally Assessed Communication Company Property Value 0615Allocation of Centrally Assessed Water Transportation Company Property Value 0660Unit Valuation of Centrally Assessed Properties 0670Contents of the Utility Assessment Roll 0680Contents of Department’s Journal 0690Centrally Assessed Property — Appraisal Guidelines 0695Removal of Certain Elected Exempt Property from Correlated System Real Market Value of Centrally Assessed Property 0700Qualification of Property for Special Assessment as Government Restricted Multiunit Rental Housing 0710Application and Election Process for Government Restricted Multiunit Rental Housing 0720Special Assessment of Government Restricted Multiunit Rental Housing Property 0730Special Assessment Disqualification Process 0740Process for Voluntary Disqualification from Special Assessment Program and Subsequent Application 0750Payment of Taxes on Manufactured Structure That Allows Change from Real Property to Personal Property Status 0760Manufactured Structure Classified as Real or Personal Property 0770Real and Personal Manufactured Dwellings to be Assessed in Like Manner 1010Farm Use Definitions, Inactivity Due to Illness, and Description of Lands in Non-Exclusive Farm Use 1020Disposal by donation to a local food bank or school 1030Assessment of Farmlands Within Exclusive Farm Use (EFU) Zones 1040Assessment of Farmlands Outside of Exclusive Farm Use (EFU) Zones 1050Gross Income Requirement 1060Wasteland 1070Acquired Land as Part of Farming Unit 1080Valuation of Certain Agricultural Land to Reflect Value for Farm Use Only 1090Calculation of MSAV When SAV Soil Classification is Changed 1100Disqualification of Exclusive Farm Use Farmland; Site Inspection and Notation 1110Disqualification of Non-Exclusive Farm Use (Non-EFU) Farmland; Site Inspection and Notation 1120Definition of Specially Assessed Homesites 1130Application for Specially Assessed Homesite 1140Qualified Specially Assessed Homesite Valuation 1150Ratio Calculation for Open Space Lands 1500Additional Tax Calculation and When to Impose Additional Tax 1510No Additional Tax; Notation Remains 1520Deferred Additional Tax (ORS 308A.706); When to Collect 1530Disqualification Notification Procedures