OAR 150-307: Property Subject To Taxation

63 rules in Division 307, Chapter 150 (Department of Revenue).

  1. OAR 150-307-0010: Real Property
  2. OAR 150-307-0020: Personal Property Definitions
  3. OAR 150-307-0030: Personal Property
  4. OAR 150-307-0032: Recalculation of maximum assessed value for partial assessed value exemptions
  5. OAR 150-307-0040: Taxation of Property Associated with Mining Claims on Federal Land
  6. OAR 150-307-0050: Public Property Leased or Rented by Taxable Owner
  7. OAR 150-307-0060: Property Held Under Lease
  8. OAR 150-307-0070: Property Used for Public Park or Recreation
  9. OAR 150-307-0080: Guidelines for Exempt Port Property Subject to In Lieu Tax
  10. OAR 150-307-0090: Request For Computation of In Lieu Tax Payment
  11. OAR 150-307-0100: Strategic Investment Program
  12. OAR 150-307-0120: Review Required in Determining Exempt Status of Property for Charitable Institutions
  13. OAR 150-307-0130: Literary Institution Defined
  14. OAR 150-307-0140: Minimum Criteria Required in Determining Exempt Status of Property for Religious Organizations
  15. OAR 150-307-0150: Parsonage and Caretaker Residence Exemption Guidelines
  16. OAR 150-307-0160: Definition of Schools and Academies
  17. OAR 150-307-0170: Senior Center Property Exemption
  18. OAR 150-307-0180: Burial Grounds, Cemeteries, Crematories
  19. OAR 150-307-0190: Application Process for Property Tax Exemption
  20. OAR 150-307-0200: Property of Exempt Entities Leased to Other Exempt Entities
  21. OAR 150-307-0210: Property Tax Status of Alternative Energy Systems
  22. OAR 150-307-0220: Qualifications for Exemption of Indian Properties
  23. OAR 150-307-0230: Valuation of Summer Home Properties
  24. OAR 150-307-0240: Exception To Taxable Personal Property
  25. OAR 150-307-0250: Water Association Qualifications
  26. OAR 150-307-0260: Water Association Exemption Under ORS 307.210 Is Assessor’s Responsibility
  27. OAR 150-307-0270: Jurisdiction Over Assessment of Telephonic Companies
  28. OAR 150-307-0280: Qualifications for Exemption of Mutual or Cooperative Telephone Associations
  29. OAR 150-307-0290: Jurisdiction over Assessment of Non-public Telephonic Systems
  30. OAR 150-307-0300: Qualifications for Exemption for Privately Owned Telephone Systems
  31. OAR 150-307-0320: Definition of Elderly
  32. OAR 150-307-0330: Exemption Claim Procedures
  33. OAR 150-307-0340: Defining "Surviving Spouse” of a Veteran
  34. OAR 150-307-0350: Veteran’s Exemption for Surviving Spouse
  35. OAR 150-307-0360: Physician Certification of Disability for Exemption
  36. OAR 150-307-0370: Property to Which Veteran’s Exemption Applies
  37. OAR 150-307-0380: Transfer of Veteran’s Exemption to a Different Property Requires Refiling
  38. OAR 150-307-0390: Veterans Property Held in Trust
  39. OAR 150-307-0400: Oregon Active Military Service Member’s Exemption — Eligibility
  40. OAR 150-307-0410: Oregon Active Military Service Member’s Exemption Claimed By Lawful Occupant
  41. OAR 150-307-0420: Agricultural Land Devoted to Agricultural Purposes as Real Property
  42. OAR 150-307-0430: Exemption of Buildings, Structures and Machinery or Equipment during Construction
  43. OAR 150-307-0440: War Veterans Filing a Claim for Exemption if Living in a Nonprofit Home for the Elderly
  44. OAR 150-307-0450: Nonprofit Home for the Elderly
  45. OAR 150-307-0460: Real and Personal Property Used for Placing Farm Crops in Storage
  46. OAR 150-307-0465: Dairy Definition for Determining Exempt Status of On-Site Processing Equipment
  47. OAR 150-307-0480: Pollution Control Facilities
  48. OAR 150-307-0490: Oregon Food Processor Property Tax Exemption
  49. OAR 150-307-0500: Hardship Situations
  50. OAR 150-307-0510: Agricultural Workforce Housing and Farm Labor Camp Assessment
  51. OAR 150-307-0520: Filing a Claim for Exemption When a Farm Labor Camp or Child Care Facility is Acquired
  52. OAR 150-307-0530: Certification of Nonprofit Corporation Low Income Housing Exemption to County Assessor
  53. OAR 150-307-0700: Rural Health Care Facilities
  54. OAR 150-307-0710: Definitions
  55. OAR 150-307-0720: Filing Requirements
  56. OAR 150-307-0800: Vertical Housing Development Zone Program
  57. OAR 150-307-0900: Qualified Heavy Equipment and Qualified Heavy Equipment Rental Providers - Definitions and Responsibilities
  58. OAR 150-307-0905: Equipment and Tools Subject to the Heavy Equipment Rental Tax
  59. OAR 150-307-0906: Liability for Unpaid Heavy Equipment Rental Taxes
  60. OAR 150-307-0910: Cost of Heavy Equipment Operator's Service Not Subject to Rental Tax
  61. OAR 150-307-0915: Heavy Equipment Rental Tax Exemptions
  62. OAR 150-307-0920: Long Term Rental Agreements
  63. OAR 150-307-0930: Eligibility for Workforce Housing