§ 308.105 Personal property
§ 308.115 Minerals, coal, oil, gas or other severable interests owned separately from realty not subject to tax; exception for actively mined interests; separately owned improvements separately assessed
§ 308.120 Partnership property; liability of either partner for whole tax
§ 308.125 Undivided interest; assessment; ownership of less than one forty-eighth interest
§ 308.130 Undivided estate of decedent; liability for whole tax; right of contribution
§ 308.135 Trustee or personal representative separately assessed; valuation of property held as representative

Terms Used In Oregon Statutes > Chapter 308 > Where and to Whom Property Assessed

  • Executor: A male person named in a will to carry out the decedent
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • 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.
  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Trustee: A person or institution holding and administering property in trust.