OAR 150-308: Assessment Of Property For Taxation

99 rules in Division 308, Chapter 150 (Department of Revenue).

  1. OAR 150-308-0010: Continuing Education Requirements for Registered Appraisers, Waiver of those Requirements, and Revocation of Registrations
  2. OAR 150-308-0020: Revocation of Appraiser Registration
  3. OAR 150-308-0030: County Appraiser Trainee Exam Preparation Course
  4. OAR 150-308-0040: Standards for Imposition, Waiver, and Reduction of Penalty on Utilities and Designated Companies Assessed by the Department. Imposition of Penalty for Failure to File a Timely or Complete Return
  5. OAR 150-308-0050: Continuing Education Requirements for Assessors
  6. OAR 150-308-0060: Continuing Education Requirement for Appraisal Managers in County Assessment Offices
  7. OAR 150-308-0070: Qualifications of Managerial Employees of the Assessor’s Office
  8. OAR 150-308-0080: Taxable Personal Property Whose Temporary Situs Is in the State of Oregon
  9. OAR 150-308-0090: Billboards as Real Property
  10. OAR 150-308-0100: Determining Maximum Assessed Value when the Property Class is Changed
  11. OAR 150-308-0110: Reduction of Maximum Assessed Value (MAV) for Property Destroyed or Damaged by Fire or Act of God
  12. OAR 150-308-0120: Reduction of Maximum Assessed Value (MAV) When a Building is Demolished or Removed
  13. OAR 150-308-0130: Definitions
  14. OAR 150-308-0140: Computation of Changed Property Ratio for Centrally Assessed Property
  15. OAR 150-308-0150: Net Capitalized Additions
  16. OAR 150-308-0160: Minor Construction
  17. OAR 150-308-0170: Establishing a Changed Property Ratio
  18. OAR 150-308-0180: Definition of Affected
  19. OAR 150-308-0190: Subdivided and Partitioned Property MAV
  20. OAR 150-308-0200: Rezoned Property — Calculating Maximum Assessed Value (MAV)
  21. OAR 150-308-0210: Omitted Property—Allocating Maximum Assessed Value (MAV)
  22. OAR 150-308-0220: Exemption, Partial Exemption or Special Assessment Disqualification — Allocating MAV
  23. OAR 150-308-0230: Calculation of Maximum Assessed Value (MAV) for Lot Line Adjustments
  24. OAR 150-308-0240: Real Property Valuation for Tax Purposes
  25. OAR 150-308-0245: Partial Exemptions and Special Assessments of Land
  26. OAR 150-308-0250: Derivation of Capital Structure and Discount Rates for Valuing Industrial Properties and Department-Assessed Properties
  27. OAR 150-308-0260: Industrial Property Valuation for Tax Purposes
  28. OAR 150-308-0270: Valuation of Contaminated Property
  29. OAR 150-308-0280: Measuring Functional Obsolescence in Industrial Property
  30. OAR 150-308-0290: Effective Tax Rate
  31. OAR 150-308-0300: Valuation Review of State-appraised Industrial Property.
  32. OAR 150-308-0310: Real Market Value and Property Classification as Part of Assessment Roll
  33. OAR 150-308-0320: Property With Multiple Leases Assessed as One Parcel
  34. OAR 150-308-0330: Contents of Assessment Roll for Condominiums
  35. OAR 150-308-0340: Printout or Microfiche Required When Assessment and Tax Rolls do not Constitute a Written Record
  36. OAR 150-308-0350: Filing Requirements for Certain Delayed Annexations by Cities
  37. OAR 150-308-0355: Filing Requirements for Boundary Changes
  38. OAR 150-308-0360: Appraisals of Real Property by Registered Appraisers
  39. OAR 150-308-0370: Determining Taxable Value for Assessment Charges on Property Exempt from Taxation
  40. OAR 150-308-0380: Appraisal of Real Property
  41. OAR 150-308-0390: Agricultural Land Devoted to Agricultural Purposes; Valuation for Ad Valorem Tax Purposes
  42. OAR 150-308-0400: Stipulation Procedures
  43. OAR 150-308-0410: Cancellation of Personal Property Assessments
  44. OAR 150-308-0420: Exemption of Watercraft Undergoing Repairs
  45. OAR 150-308-0430: Valuation of New Construction
  46. OAR 150-308-0440: Confidentiality — Returns of Taxable Property
  47. OAR 150-308-0450: Industrial Property Returns — Incomplete Returns and Late Filing Penalties
  48. OAR 150-308-0470: County Contractors Having Access to Confidential Records
  49. OAR 150-308-0480: Confidentiality of Property Tax Information for Centrally Assessed Companies; Exchange Under Reciprocal Agreements
  50. OAR 150-308-0490: Appraisal and Valuation of Industrial Plants
  51. OAR 150-308-0500: Confidentiality of Industrial Plant Information
  52. OAR 150-308-0510: Definition of Destroyed or Damaged
  53. OAR 150-308-0520: Valuation of Nonprofit Homes for the Elderly
  54. OAR 150-308-0530: Defining “Communication Services”
  55. OAR 150-308-0540: Assessment of Properties of Designated Utilities and Companies by Department of Revenue
  56. OAR 150-308-0550: Property Used for Guide Service
  57. OAR 150-308-0560: Confidentiality of Appraisals of Designated Utilities and Companies by Department of Revenue
  58. OAR 150-308-0570: Computation of Changed Property Ratio for Centrally Assessed Property
  59. OAR 150-308-0580: Allocation of Mobile Aircraft Property Value
  60. OAR 150-308-0585: Procedure for Determining Oregon Property Value for Private Railroad Car Companies
  61. OAR 150-308-0590: Allocation of Centrally Assessed Electric Company Property Value
  62. OAR 150-308-0592: Defining Electrical Inspection for Community Solar
  63. OAR 150-308-0595: Allocation of Centrally Assessed Gas Distribution Company Property Value
  64. OAR 150-308-0600: Allocation of Centrally Assessed Pipeline Company Property Value
  65. OAR 150-308-0605: Allocation of Centrally Assessed Railroad Company Property Value
  66. OAR 150-308-0610: Allocation of Centrally Assessed Communication Company Property Value
  67. OAR 150-308-0615: Allocation of Centrally Assessed Water Transportation Company Property Value
  68. OAR 150-308-0660: Unit Valuation of Centrally Assessed Properties
  69. OAR 150-308-0670: Contents of the Utility Assessment Roll
  70. OAR 150-308-0680: Contents of Department’s Journal
  71. OAR 150-308-0690: Centrally Assessed Property — Appraisal Guidelines
  72. OAR 150-308-0695: Removal of Certain Elected Exempt Property from Correlated System Real Market Value of Centrally Assessed Property
  73. OAR 150-308-0700: Qualification of Property for Special Assessment as Government Restricted Multiunit Rental Housing
  74. OAR 150-308-0710: Application and Election Process for Government Restricted Multiunit Rental Housing
  75. OAR 150-308-0720: Special Assessment of Government Restricted Multiunit Rental Housing Property
  76. OAR 150-308-0730: Special Assessment Disqualification Process
  77. OAR 150-308-0740: Process for Voluntary Disqualification from Special Assessment Program and Subsequent Application
  78. OAR 150-308-0750: Payment of Taxes on Manufactured Structure That Allows Change from Real Property to Personal Property Status
  79. OAR 150-308-0760: Manufactured Structure Classified as Real or Personal Property
  80. OAR 150-308-0770: Real and Personal Manufactured Dwellings to be Assessed in Like Manner
  81. OAR 150-308-1010: Farm Use Definitions, Inactivity Due to Illness, and Description of Lands in Non-Exclusive Farm Use
  82. OAR 150-308-1020: Disposal by donation to a local food bank or school
  83. OAR 150-308-1030: Assessment of Farmlands Within Exclusive Farm Use (EFU) Zones
  84. OAR 150-308-1040: Assessment of Farmlands Outside of Exclusive Farm Use (EFU) Zones
  85. OAR 150-308-1050: Gross Income Requirement
  86. OAR 150-308-1060: Wasteland
  87. OAR 150-308-1070: Acquired Land as Part of Farming Unit
  88. OAR 150-308-1080: Valuation of Certain Agricultural Land to Reflect Value for Farm Use Only
  89. OAR 150-308-1090: Calculation of MSAV When SAV Soil Classification is Changed
  90. OAR 150-308-1100: Disqualification of Exclusive Farm Use Farmland; Site Inspection and Notation
  91. OAR 150-308-1110: Disqualification of Non-Exclusive Farm Use (Non-EFU) Farmland; Site Inspection and Notation
  92. OAR 150-308-1120: Definition of Specially Assessed Homesites
  93. OAR 150-308-1130: Application for Specially Assessed Homesite
  94. OAR 150-308-1140: Qualified Specially Assessed Homesite Valuation
  95. OAR 150-308-1150: Ratio Calculation for Open Space Lands
  96. OAR 150-308-1500: Additional Tax Calculation and When to Impose Additional Tax
  97. OAR 150-308-1510: No Additional Tax; Notation Remains
  98. OAR 150-308-1520: Deferred Additional Tax (ORS 308A.706); When to Collect
  99. OAR 150-308-1530: Disqualification Notification Procedures