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Oregon Revised Statutes

Assessment Roll; Method of Assessment

Assessment Roll; Method of Assessment

308.205Real market value defined; rules 308.207Computation of real market value for taxing or bonding limitations 308.210Assessing property; record as assessment roll; changes in ownership or description of real property and manufactured structures assessed as personal property 308.212Requirement for property owner to file address 308.215Contents of assessment roll; rules 308.217Form of assessment and tax rolls; obtaining descriptions of property 308.219Assessment and tax rolls; preparation; contents; availability to public; rules 308.225Boundary changes; procedure 308.231Only registered appraisers to appraise real property 308.232Property to be valued at 100 percent real market value and assessed at assessed value 308.233Use of sales data for physical appraisal 308.234Record of last appraisal; Department of Revenue to approve methods of appraisal 308.235Valuation of real property 308.236Land values to reflect presence of roads; roads not assessed; exception for certain timber roads 308.240Description of real property; assessment to “unknown owners”; mistake or omission in owner’s name; error in description of property 308.242Assessor’s authority to change roll after September 25 limited; when changes permitted; stipulations 308.245Maps; taxpayers’ index 308.250Valuation and assessment of personal property; property not subject to taxation in certain cases; annual notice authorized; form attesting no change in property; indexing 308.256Assessment, taxation and exemption of watercraft and materials of shipyards, ship repair facilities and offshore drilling rigs 308.260Watercraft used for reduction or processing of deep-sea fish; machinery and equipment; assessment; taxation 308.270Public lands sold or contracted to be sold to be placed on assessment roll; obtaining list of such lands and of final certificates issued 308.275Use of reproduction cost or prices and costs in determining assessed values 308.285Requiring taxpayer to furnish list of taxable property 308.290Returns; personal property; exception; real property; combined real and personal returns for industrial property; confidentiality and disclosure; lessor-lessee elections; rules 308.295Penalties for failure to file real property or combined return on time; notice; waiver of penalty 308.296Penalty for failure to file return reporting only personal property; notice; waiver of penalty 308.297Personal property returns to note penalty for delinquency 308.300Penalty for neglecting to file real property or combined return with intent to evade taxation 308.302Disposition of penalties 308.310When list of persons issued electrical permits supplied 308.316Examining witnesses, books and records; reference of matter to department upon failure to produce records or testify 308.320Oath of assessor upon completion of assessment roll 308.330Duty of assessor to assess properly 308.335Department testing work of county assessors; supplementing assessment list; special assessor