§ 308.205 Real market value defined; rules
§ 308.207 Computation of real market value for taxing or bonding limitations
§ 308.210 Assessing property; record as assessment roll; changes in ownership or description of real property and manufactured structures assessed as personal property
§ 308.212 Requirement for property owner to file address
§ 308.215 Contents of assessment roll; rules
§ 308.217 Form of assessment and tax rolls; obtaining descriptions of property
§ 308.219 Assessment and tax rolls; preparation; contents; availability to public; rules
§ 308.225 Boundary changes; procedure
§ 308.231 Only registered appraisers to appraise real property
§ 308.232 Property to be valued at 100 percent real market value and assessed at assessed value
§ 308.233 Use of sales data for physical appraisal
§ 308.234 Record of last appraisal; Department of Revenue to approve methods of appraisal
§ 308.235 Valuation of real property
§ 308.236 Land values to reflect presence of roads; roads not assessed; exception for certain timber roads
§ 308.240 Description of real property; assessment to unknown owners; mistake or omission in owners name; error in description of property
§ 308.242 Assessors authority to change roll after September 25 limited; when changes permitted; stipulations
§ 308.245 Maps; taxpayers index
§ 308.250 Valuation and assessment of personal property; property not subject to taxation in certain cases; annual notice authorized; form attesting no change in property; indexing
§ 308.256 Assessment, taxation and exemption of watercraft and materials of shipyards, ship repair facilities and offshore drilling rigs
§ 308.260 Watercraft used for reduction or processing of deep-sea fish; machinery and equipment; assessment; taxation
§ 308.270 Public lands sold or contracted to be sold to be placed on assessment roll; obtaining list of such lands and of final certificates issued
§ 308.275 Use of reproduction cost or prices and costs in determining assessed values
§ 308.285 Requiring taxpayer to furnish list of taxable property
§ 308.290 Returns; personal property; exception; real property; combined real and personal returns for industrial property; confidentiality and disclosure; lessor-lessee elections; rules
§ 308.295 Penalties for failure to file real property or combined return on time; notice; waiver of penalty
§ 308.296 Penalty for failure to file return reporting only personal property; notice; waiver of penalty
§ 308.297 Personal property returns to note penalty for delinquency
§ 308.300 Penalty for neglecting to file real property or combined return with intent to evade taxation
§ 308.302 Disposition of penalties
§ 308.310 When list of persons issued electrical permits supplied
§ 308.316 Examining witnesses, books and records; reference of matter to department upon failure to produce records or testify
§ 308.320 Oath of assessor upon completion of assessment roll
§ 308.330 Duty of assessor to assess properly
§ 308.335 Department testing work of county assessors; supplementing assessment list; special assessor

Terms Used In Oregon Statutes > Chapter 308 > Assessment Roll; Method of Assessment

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
  • Oath: A promise to tell the truth.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
  • Personal property: All property that is not real property.
  • public body: means state government bodies, local government bodies and special government bodies. See Oregon Statutes 174.109
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.