ORS Chapter 307 - Oregon Statutes

Chapter 307 — PropertySubject to Taxation; Exemptions

 

2009 EDITION

 

 

PROPERTYSUBJECT TO TAXATION; EXEMPTIONS

 

REVENUEAND TAXATION

 

GENERALPROVISIONS

 

307.010     Definitionof “real property” and “land”; timber and mineral interests in real property

 

307.020     Definitionof “personal property”; inapplicability to certain utilities

 

307.022     Statusof limited liability companies owned by nonprofit corporations

 

307.030     Propertysubject to assessment generally

 

307.032     Maximumassessed value and assessed value of partially exempt property and speciallyassessed property

 

307.035     Publishingsummary of certain exempt real property

 

EXEMPTIONS

 

(PublicProperties)

 

307.040     Propertyof the United States

 

307.050     Propertyof the United States held under contract of sale

 

307.060     Propertyof the United States held under lease or other interest less than fee;deduction for restricted use

 

307.065     Propertyof the United States in possession of contractor under federal defense or spacecontract

 

307.070     Settledor claimed government land; improvements

 

307.080     Miningclaims

 

307.090     Propertyof the state, counties and other municipal corporations; payments in lieu oftaxes on city-owned electric utility property

 

307.092     Propertyof housing authority; exception

 

307.095     Stateproperty rented for parking subject to ad valorem taxation; computation

 

307.100     Publicproperty held by taxable owner under contract of purchase

 

307.107     Propertyused for natural gas pipeline extension project

 

307.110     Publicproperty leased or rented by taxable owner; exceptions

 

307.111     Propertyof shipyard used for ship repair, layup, conversion or construction

 

307.112     Propertyheld under lease, sublease or lease-purchase by institution, organization orpublic body other than state

 

307.115     Propertyof nonprofit corporations held for public parks or recreation purposes

 

307.118     Wastewaterand sewage treatment facilities

 

307.120     Propertyowned or leased by municipalities, dock commissions, airport districts orports; exception; payments in lieu of taxes to school districts

 

307.123     Propertyof strategic investment program eligible projects; rules

 

307.125     Propertyof forest protection agencies

 

307.126     FederalCommunications Commission licenses

 

(Institutional,Religious, Fraternal, Interment Properties)

 

307.130     Propertyof art museums, volunteer fire departments or literary, benevolent, charitableand scientific institutions

 

307.134     Definitionof fraternal organization

 

307.136     Propertyof fraternal organizations

 

307.140     Propertyof religious organizations

 

307.145     Certainchild care facilities, schools and student housing

 

307.147     Seniorservices centers

 

307.150     Burialand crematory property

 

307.155     Whenproperty exempt under ORS 65.855, 307.140 or 307.150 taxable; lien

 

307.157     Cemeteryland acquired by eleemosynary or charitable institution; potential additionaltaxes

 

307.160     Propertyof public libraries

 

307.162     Claimingexemption; late claims; notification of change to nonexempt use

 

(LeasedPublic or Institutional Property)

 

307.166     Propertyleased by exempt institution, organization or public body to another exemptinstitution, organization or public body

 

307.168     Stateland under lease

 

307.171     Sportsfacility owned by large city

 

(AlternativeEnergy Systems)

 

307.175     Propertyequipped with alternative energy system

 

(IndianProperties)

 

307.180     Propertyof Indians

 

307.181     Landacquired by tribe within ancient tribal boundaries

 

(RecreationFacilities and Summer Homes on Federal Land)

 

307.182     Federalland used by recreation facility operators under permit

 

307.183     Summerhomes on federal land occupied under permit

 

307.184     Summerhomes on federal land occupied under lease

 

(PersonalProperty)

 

307.190     Tangiblepersonal property held for personal use; inapplicability to property required tobe registered, floating homes, boathouses and manufactured structures

 

307.195     Householdfurnishings owned by nonprofit organization furnishing housing for studentsattending institutions of higher education

 

(PublicWays)

 

307.200     Publicways

 

(MobileHome or Manufactured Dwelling Parks)

 

307.203     Mobilehome or manufactured dwelling parks financed by Housing and Community ServicesDepartment revenue bonds

 

(RailroadProperties)

 

307.205     Propertyof railroad temporarily used for public alternate transportation

 

(WaterAssociations)

 

307.210     Propertyof nonprofit mutual or cooperative water associations; disqualification;application

 

(TelephoneServices)

 

307.220     Propertyof nonprofit mutual or cooperative telephone associations

 

307.230     Telephonicproperties of persons not engaged in public telephone service

 

307.240     Departmentof Revenue action required for telephone association and telephonic propertyexemptions

 

(NonprofitCorporation Housing for Elderly Persons)

 

307.241     Policy

 

307.242     Propertyof nonprofit corporation providing housing to elderly persons; necessity offiling claim to secure exemption

 

307.243     Propertyto which exemption applies

 

307.244     Fundedexemption; computation of rate of levy by county assessor; payments to countyby department; proration

 

307.245     Denialof exemption for failure to reflect exemption by rent reduction

 

(Veterans,Surviving Spouses and Dependent Children)

 

307.250     Propertyof veterans or surviving spouses

 

307.260     Claimingexemption; alternative procedure for surviving spouse

 

307.262     Taxyears for which exemption may be claimed upon receipt of federal certificationof disability; procedure; refund

 

307.270     Propertyto which exemption of ORS 307.250 applies

 

307.280     Effectof exemption under ORS 307.250 on prior tax levied

 

307.283     Homesteadsof unmarried surviving spouses of veterans of Civil War or Spanish War

 

(ActiveDuty Military Service)

 

307.286     Homesteadexemption

 

307.289     Claiminghomestead exemption; alternative procedures following death of person qualifyingfor exemption

 

(DeciduousPlants; Agricultural Products)

 

307.315     Nurserystock

 

307.320     Deciduoustrees, shrubs, plants, crops, cultured Christmas trees or hardwood onagricultural land

 

307.325     Agriculturalproducts in possession of farmer

 

(CommercialFacilities Under Construction)

 

307.330     Commercialfacilities under construction

 

307.340     Filingproof for cancellation of assessment; abatement

 

(NonprofitHomes for Elderly Persons)

 

307.370     Propertyof nonprofit homes for elderly persons; limitation on lessee

 

307.375     Typeof corporation to which exemption under ORS 307.370 applicable

 

307.380     Claimingexemption under ORS 307.370

 

307.385     Creditto resident’s account with share of tax exemption; denial of exemption ifcredit not given