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Oregon Revised Statutes

Where and to Whom Property Assessed

Where and to Whom Property Assessed

308.105Personal property 308.115Minerals, coal, oil, gas or other severable interests owned separately from realty not subject to tax; exception for actively mined interests; separately owned improvements separately assessed 308.120Partnership property; liability of either partner for whole tax 308.125Undivided interest; assessment; ownership of less than one forty-eighth interest 308.130Undivided estate of decedent; liability for whole tax; right of contribution 308.135Trustee or personal representative separately assessed; valuation of property held as representative