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Oregon Revised Statutes

General Provisions

General Provisions

307.010Definitions of “land” and “real property” for state property tax laws; timber and mineral interests 307.020Definitions of “intangible personal property” and “tangible personal property” for state property tax laws; inapplicability to centrally assessed persons 307.021Definition of “manufactured structure” for ORS chapters 305, 307, 308, 310 and 311 307.022Qualification for exemption of property of certain limited liability companies 307.030Property subject to assessment generally 307.032Maximum assessed value and assessed value of partially exempt property and specially assessed property 307.035Publishing summary of certain exempt real property