Oregon Administrative Rules|Division 307 - PROPERTY SUBJECT TO TAXATION

Section 150-307.010(1) - Renumbered

Section 150-307-0010 - Real Property

Section 150-307.020 - Renumbered

Section 150-307.020(3) - Renumbered

Section 150-307-0020 - Personal Property Definitions

Section 150-307-0030 - Personal Property

Section 150-307-0040 - Taxation of Property Associated with Mining Claims on Federal Land

Section 150-307-0050 - Public Property Leased or Rented by Taxable Owner

Section 150-307-0060 - Property Held Under Lease

Section 150-307-0070 - Property Used for Public Park or Recreation

Section 150-307.080 - Renumbered

Section 150-307-0080 - Guidelines for Exempt Port Property Subject to In Lieu Tax

Section 150-307-0090 - Request For Computation of In Lieu Tax Payment

Section 150-307-0100 - Strategic Investment Program

Section 150-307.110(1) - Renumbered

Section 150-307.112 - Renumbered

Section 150-307.115(1) - Renumbered

Section 150-307.120 - Renumbered

Section 150-307.120(3)(a) - Renumbered

Section 150-307-0120 - Review Required in Determining Exempt Status of Property for Charitable Institutions

Section 150-307.123 - Renumbered

Section 150-307.126 - Renumbered

Section 150-307.130-(A) - Renumbered

Section 150-307.130-(B) - Repealed

Section 150-307.130(1) - Renumbered

Section 150-307-0130 - Literary Institution Defined

Section 150-307.140 - Renumbered

Section 150-307.140(4) - Renumbered

Section 150-307-0140 - Minimum Criteria Required in Determining Exempt Status of Property for Religious Organizations

Section 150-307.145 - Renumbered

Section 150-307.147 - Renumbered

Section 150-307.150 - Renumbered

Section 150-307-0150 - Parsonage and Caretaker Residence Exemption Guidelines

Section 150-307-0160 - Definition of Schools and Academies

Section 150-307.162(1) - Renumbered

Section 150-307.166 - Renumbered

Section 150-307-0170 - Senior Center Property Exemption

Section 150-307.175 - Renumbered

Section 150-307.180 - Renumbered

Section 150-307-0180 - Burial Grounds, Cemeteries, Crematories

Section 150-307.183 - Renumbered

Section 150-307.190 - Renumbered

Section 150-307-0190 - Application Process for Property Tax Exemption

Section 150-307-0200 - Property of Exempt Entities Leased to Other Exempt Entities

Section 150-307.210 - Renumbered

Section 150-307.210(5) - Renumbered

Section 150-307-0210 - Property Tax Status of Alternative Energy Systems

Section 150-307.220-(A) - Renumbered

Section 150-307.220-(B) - Renumbered

Section 150-307-0220 - Qualifications for Exemption of Indian Properties

Section 150-307.230-(A) - Renumbered

Section 150-307.230-(B) - Renumbered

Section 150-307-0230 - Valuation of Summer Home Properties

Section 150-307.240-(B) - Renumbered

Section 150-307-0240 - Exception To Taxable Personal Property

Section 150-307.241 - Renumbered

Section 150-307.242 - Renumbered

Section 150-307.242(2) - Documents to Accompany Claim

Section 150-307.250 - Renumbered

Section 150-307.250(1)(c) - Renumbered

Section 150-307-0250 - Water Association Qualifications

Section 150-307.260(1)(a) - Renumbered

Section 150-307.260(3) - Renumbered

Section 150-307-0260 - Water Association Exemption Under ORS 307.210 Is Assessor's Responsibility

Section 150-307-0270 - Jurisdiction Over Assessment of Telephonic Companies

Section 150-307.270(1)-(A) - Renumbered

Section 150-307.270(1)-(B) - Renumbered

Section 150-307.270(1)-(C) - Renumbered

Section 150-307-0280 - Qualifications for Exemption of Mutual or Cooperative Telephone Associations

Section 150-307.286 - Renumbered

Section 150-307.289 - Renumbered

Section 150-307-0290 - Jurisdiction over Assessment of Non-public Telephonic Systems

Section 150-307-0300 - Qualifications for Exemption for Privately Owned Telephone Systems

Section 150-307-0310 - Application for Exemption Under ORS 307.220 or 307.230

Section 150-307.320 - Renumbered

Section 150-307-0320 - Definition of Elderly

Section 150-307.330 - Renumbered

Section 150-307-0330 - Exemption Claim Procedures

Section 150-307-0340 - Defining "Surviving Spouse" of a Veteran

Section 150-307-0350 - Veteran's Exemption for Surviving Spouse

Section 150-307-0360 - Physician Certification of Disability for Exemption

Section 150-307.370 - Renumbered

Section 150-307-0370 - Property to Which Veteran's Exemption Applies

Section 150-307.375 - Renumbered

Section 150-307-0380 - Transfer of Veteran's Exemption to a Different Property Requires Refiling

Section 150-307-0390 - Veterans Property Held in Trust

Section 150-307.394 - Renumbered

Section 150-307.397 - Renumbered

Section 150-307-0400 - Oregon Active Military Service Member's Exemption - Eligibility

Section 150-307.405 - Renumbered

Section 150-307.405(3) - Repealed

Section 150-307-0410 - Oregon Active Military Service Member's Exemption Claimed By Lawful Occupant

Section 150-307-0420 - Agricultural Land Devoted to Agricultural Purposes as Real Property

Section 150-307-0430 - Exemption of Buildings, Structures and Machinery or Equipment during Construction

Section 150-307-0440 - War Veterans Filing a Claim for Exemption if Living in a Nonprofit Home for the Elderly

Section 150-307-0450 - Nonprofit Home for the Elderly

Section 150-307.455 - Renumbered

Section 150-307-0460 - Personal Property Used for Placing Farm Crops in Storage

Section 150-307-0470 - Repealed

Section 150-307.475 - Renumbered

Section 150-307.480 - Renumbered

Section 150-307-0480 - Pollution Control Facilities

Section 150-307-0490 - Oregon Food Processor Property Tax Exemption

Section 150-307.495 - Renumbered

Section 150-307-0500 - Hardship Situations

Section 150-307-0510 - Agricultural Workforce Housing and Farm Labor Camp Assessment

Section 150-307-0520 - Filing a Claim for Exemption When a Farm Labor Camp or Child Care Facility is Acquired

Section 150-307-0530 - Certification of Nonprofit Corporation Low Income Housing Exemption to County Assessor

Section 150-307.547 - Renumbered

Section 150-307-0700 - Rural Health Care Facilities

Section 150-307-0710 - Definitions

Section 150-307-0720 - Filing Requirements

Section 150-307-0800 - Vertical Housing Development Zone Program

Section 150-307.804 - Renumbered

Section 150-307.811(1) - Renumbered

Section 150-307.811(2)(a) - Renumbered

Section 150-307-0900 - Qualified Heavy Equipment and Qualified Heavy Equipment Rental Providers - Definitions and Responsibilities

Section 150-307-0905 - Equipment and Tools Subject to the Heavy Equipment Rental Tax

Section 150-307-0910 - Cost of Heavy Equipment Operator's Service Not Subject to Rental Tax

Section 150-307-0915 - Heavy Equipment Rental Tax Exemptions

Section 150-307-0920 - Long Term Rental Agreements

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